527 Spreading of royalties over several years
Income and Corporation Taxes Act 1988 (1988 c 1) | Legislation

527  Spreading of royalties over several years

[(1)     Where—

(a)     a royalty or other sum is paid to a company in respect of the user of a patent,

(b)     the user extended over a period of six complete years or more, and

(c)     the payment is one from which a sum representing income

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