[608G Section 608F: apportionment of amounts]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608G  Section 608F: apportionment of amounts]

[(1)     This section applies where—

(a)     a person receives or is entitled to an amount in respect of the enjoyment or exercise of rights that constitute any intangible property, and that enjoyment or exercise

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