461 Spreading of patent royalty receipts
Income Tax Act 2007 (2007 c 3) | Legislation

Patent royalty receipts

461  Spreading of patent royalty receipts

(1)     A person who makes a claim is entitled to a tax reduction for a tax year in which the person receives a payment of a royalty or other sum if—

(a)     the payment is in respect of the use of a patent,

(b)

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