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Legislation

Income Tax Act 2007

Chapter 7 Deduction from other payments connected with intellectual property

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Crossheading Certain royalties etc where usual place of abode of owner is abroad
Crossheading Proceeds of a sale of patent rights

Part 15 Deduction of income tax at source
Chapter 7 Deduction from other payments connected with intellectual property

Chapter 7 Deduction from other payments connected with intellectual property

From legislation.gov.uk

Contents

Crossheading Certain royalties etc where usual place of abode of owner is abroad
Crossheading Proceeds of a sale of patent rights