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Legislation

Corporation Tax Act 2009

Crossheading Charge to tax

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Section 912 Charge to tax on profits from sales of patent rights
Section 913 Profits charged under section 912

Chapter 3 Sales of patent rights
Crossheading Charge to tax

Crossheading Charge to tax

From legislation.gov.uk

Contents

Section 912 Charge to tax on profits from sales of patent rights
Section 913 Profits charged under section 912