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Legislation
Corporation Tax Act 2009

Crossheading Basic definitions

  • Section 712 “Intangible asset”
  • Section 713 “Intangible fixed asset”
  • Section 714 “Royalty”
  1. Basic definitions
  2. “Royalty”

Section 714 | “Royalty”

From legislation.gov.uk

In this Part “royalty” means a royalty in respect of the enjoyment or exercise of rights that constitute an intangible fixed asset.

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