913 Profits charged under section 912
Corporation Tax Act 2009 (2009 c 4) | Legislation

913  Profits charged under section 912

(1)     A company's profits from the sale of the whole or part of patent rights are—

(a)     any capital sum comprised in the proceeds of sale, less

(b)     the deductible costs.

(2)     The deductible costs are—

(a)

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