Section 911 — Corporation Tax Act 2009: Overview of Chapter

Overview of Chapter 911 1 This Chapter—

a applies the charge to corporation tax on income to profits from sales of patent rights (see sections 912 and 913),

b contains provision about how the amount chargeable is taxed (see sections 914 to 918),

and c contains related provision, including provision relevant to the application of the Chapter (see sections 919 to 923).

2 Section 848 of ITA 2007, under which a sum representing income tax deducted under section 910 of that Act (deduction from payment to non-UK residents in respect of sale of patent rights) is treated as income tax paid by the recipient, is also relevant to the tax treatment of payments made to non-UK resident companies in respect of sales of patent rights.