906 Certain royalties etc where usual place of abode of owner is abroad
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 7
Deduction from Other Payments Connected with Intellectual Property

Certain royalties etc where usual place of abode of owner is abroad

906  Certain royalties etc where usual place of abode of owner is abroad

[(1)     This section applies to any payment made in a tax year where condition A or condition B is met.

(2)     Condition A is that—

(a)     the payment is a royalty, or a payment of any other kind, for the use of, or the right to use, intellectual property (see section 907),

(b)

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