Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax Act 2007

Crossheading Deduction at special rates

  • Section 911 Double taxation arrangements: deduction at treaty rate
  • Section 912 Power to make directions disapplying section 911
  • Section 913 Interpretation of sections 911 and 912
  1. Deduction at special rates
  2. Interpretation of sections 911 and 912

Section 913 | Interpretation of sections 911 and 912

From legislation.gov.uk

(1)In sections 911 and 912 “royalty” includes—

(a)a payment received as consideration for the use of, or the right to use, a copyright, patent, trade mark, design, process or information, and

(b)the proceeds of the sale of the whole or part of any patent rights.

(2)In sections 911 and 912 “payee” means the person beneficially entitled to the income in respect of which the payment is made.

PreviousNext
PrivacyTerms