Statute
Section 714 — Corporation Tax Act 2009: “Royalty”
Text of the provision Official document
“Royalty” 714 In this Part “ royalty ” means a royalty in respect of the enjoyment or exercise of rights that constitute an intangible fixed asset.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →