192 Meaning of “know-how” etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

192  Meaning of “know-how” etc

(1)     In this Chapter “know-how” means any industrial information or techniques likely to assist in—

(a)     manufacturing or processing goods or materials,

(b)     working a source of mineral deposits (including searching for, discovering or testing mineral deposits or obtaining access to them), or

(c)     carrying out any agricultural, forestry or

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