[577A Territorial scope of Part 5 charges: receipts from intellectual property]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[577A  Territorial scope of Part 5 charges: receipts from intellectual property]

[(1)     References in section 577 to income which is from a source in the United Kingdom include income arising where—

(a)     a royalty or other sum is paid in respect of intellectual property by a person who is non-UK resident, and

(b)     the payment is made in connection with a trade carried on by that person through a permanent establishment in the United Kingdom.

(2)

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