910 Proceeds of a sale of patent rights: payments to non-UK residents
Income Tax Act 2007 (2007 c 3) | Legislation

Proceeds of a sale of patent rights

910  Proceeds of a sale of patent rights: payments to non-UK residents

(1)     This section applies if a non-UK resident sells the whole or part of any patent rights and is chargeable in respect of the sale—

(a)     to income tax under section 587 of ITTOIA 2005, or

(b)     to corporation tax under [section 912 of CTA 2009].

(2)     The person by or through whom the proceeds of the sale are

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