Section 357BKB — Corporation Tax Act 2010: Actual marketing royalty

Actual marketing royalty 357BKB 1 The actual marketing royalty for a relevant IP income sub-stream is the aggregate of any sums which—

a were paid by the company for the purposes of acquiring any relevant marketing assets or the right to exploit any such assets, and b have been allocated to the sub-stream at Step 3 in section 357BF(2).

2 In this section “ relevant marketing asset ” has the same meaning as in section 357BKA.