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Income Tax Act 2007

Crossheading Proceeds of a sale of patent rights

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Section 910 Proceeds of a sale of patent rights: payments to non-UK residents

Chapter 7 Deduction from other payments connected with intellectual property
Crossheading Proceeds of a sale of patent rights

Crossheading Proceeds of a sale of patent rights

From legislation.gov.uk

Contents

Section 910 Proceeds of a sale of patent rights: payments to non-UK residents