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Legislation

Finance Act 2016

Crossheading Receipts from intellectual property

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Section 42 Receipts from intellectual property: territorial scope
Section 43 Receipts from intellectual property: diverted profits tax

PART 1 Income tax
Crossheading Receipts from intellectual property

Crossheading Receipts from intellectual property

From legislation.gov.uk

Contents

Section 42 Receipts from intellectual property: territorial scope
Section 43 Receipts from intellectual property: diverted profits tax