[456 Meaning of “intellectual property” and “transfer”]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Supplementary]

[456  Meaning of “intellectual property” and “transfer”]

[(1)     In this Chapter “intellectual property” means—

(a)     any patent, trade mark, registered design, copyright or design right, plant breeders' rights or rights under section 7 of the Plant Varieties Act 1997,

(b)     any right

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