908 Charge to tax on profits from disposals of know-how
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 2
Disposals of Know-how

908  Charge to tax on profits from disposals of know-how

(1)     The charge to corporation tax on income applies to profits arising where consideration is received by a company—

(a)     for the disposal of know-how, or

(b)     for giving, or wholly or partly fulfilling,

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