Section 923 — Corporation Tax Act 2009: Sums paid for Crown use etc treated as paid under licence

Sums paid for Crown use etc treated as paid under licence 923 1 This section applies if an invention which is the subject of a patent is used by or for the service of—

a the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or b the government of a country outside the United Kingdom under corresponding provisions of the law of that country.

2 The use is treated for the purposes of this Chapter as having taken place under licence.

3 Sums paid in respect of the use are treated for the purposes of this Chapter as having been paid under a licence.