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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Sales of patent rights

  • Section 587 Charge to tax on income from sales of patent rights
  • Section 588 Income charged under section 587
  • Section 589 Person liable for tax under section 587
  • Section 590 UK resident sellers: spreading rules
  • Section 591 Non-UK resident sellers: election for spreading
  • Section 592 Further provision about elections for spreading: instalments
  • Section 593 Death of seller
  • Section 594 Winding up of a body corporate
  • Section 595 Deduction of tax from payments to non-UK residents
  • Section 596 Adjustments where tax has been deducted
  • Section 597 Licences connected with patents
  • Section 598 Rights to acquire future patent rights
  • Section 599 Sums paid for Crown use etc. treated as paid under licence
  1. Sales of patent rights
  2. Sums paid for Crown use etc. treated as paid under licence

Section 599 | Sums paid for Crown use etc. treated as paid under licence

From legislation.gov.uk

(1)This section applies if an invention which is the subject of a patent is used by or for the service of—

(a)the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or

(b)the government of a country outside the United Kingdom under corresponding provisions of the law of that country.

(2)The use is treated for the purposes of sections 587 to 596 as having taken place under a licence.

(3)Sums paid in respect of the use are treated for the purposes of sections 587 to 596 as having been paid under a licence.

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