176 Meaning of “know-how” etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 13
Disposal and Acquisition of Know-How

176  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)

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