194 Disposal of know-how as part of disposal of all or part of a trade
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

194  Disposal of know-how as part of disposal of all or part of a trade

(1)     This section applies if—

(a)     a person carrying on a trade receives consideration for the disposal of know-how which has been used in the trade, and

(b)     the know-how is disposed of as part of the disposal of all or part of the trade.

(2)     If the person disposing

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