[451 Application of this Chapter]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Chapter 4A
Shares in Research Institution Spin-out Companies]

[Introduction]

[451  Application of this Chapter]

(1)     This Chapter applies where—

(a)     an agreement is made for one or more transfers of intellectual property (an “intellectual property agreement”) from one or more research institutions to a company

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