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Legislation

Income Tax Act 2007

Crossheading Certain royalties etc where usual place of abode of owner is abroad

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Section 906 Certain royalties etc where usual place of abode of owner is abroad
Section 907 Meaning of “intellectual property”
Section 908 Royalty payments etc made through UK resident agents
Section 909 Royalty payments: further provision

Chapter 7 Deduction from other payments connected with intellectual property
Crossheading Certain royalties etc where usual place of abode of owner is abroad

Crossheading Certain royalties etc where usual place of abode of owner is abroad

From legislation.gov.uk

Contents

Section 906 Certain royalties etc where usual place of abode of owner is abroad
Section 907 Meaning of “intellectual property”
Section 908 Royalty payments etc made through UK resident agents
Section 909 Royalty payments: further provision