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Legislation
Income Tax Act 2007

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

  • 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
  1. Certain royalties etc where usual place of abode of owner is abroad
  2. Meaning of “intellectual property”

Section 907 | Meaning of “intellectual property”

From legislation.gov.uk

(1)In section 906 “intellectual property” means—

(a)copyright of literary, artistic or scientific work,

(b)any patent, trade mark, design, model, plan, or secret formula or process,

(c)any information concerning industrial, commercial or scientific experience, or

(d)public lending right in respect of a book.

(2)In this section “copyright of literary, artistic or scientific work” does not include copyright in—

(a)a cinematographic film or video recording, or

(b)the sound-track of a cinematographic film or video recording, except so far as it is separately exploited.

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