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Legislation
Corporation Tax Act 2009

Chapter 13 Disposal and acquisition of know-how

  • Section 176 Meaning of “know-how” etc
  • Section 177 Disposal of know-how if trade continues to be carried on
  • Section 178 Disposal of know-how as part of disposal of all or part of a trade
  • Section 179 Seller controlled by buyer etc
  1. Part 3 Trading income
  2. Chapter 13 Disposal and acquisition of know-how

Chapter 13 Disposal and acquisition of know-how

From legislation.gov.uk

Contents

  1. Section 176 Meaning of “know-how” etc
  2. Section 177 Disposal of know-how if trade continues to be carried on
  3. Section 178 Disposal of know-how as part of disposal of all or part of a trade
  4. Section 179 Seller controlled by buyer etc
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