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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 919 Deduction of tax from payments to non-UK resident companies
  • Section 920 Adjustments where tax has been deducted
  • Section 921 Licences connected with patents
  • Section 922 Rights to acquire future patent rights
  • Section 923 Sums paid for Crown use etc treated as paid under licence
  1. Miscellaneous
  2. Sums paid for Crown use etc treated as paid under licence

Section 923 | Sums paid for Crown use etc treated as paid under licence

From legislation.gov.uk

(1)This section applies if an invention which is the subject of a patent is used by or for the service of—

(a)the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or

(b)the government of a country outside the United Kingdom under corresponding provisions of the law of that country.

(2)The use is treated for the purposes of this Chapter as having taken place under licence.

(3)Sums paid in respect of the use are treated for the purposes of this Chapter as having been paid under a licence.

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