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StatuteCorporation Tax Act 2010

Section 357F — Corporation Tax Act 2010: Licences conferring exclusive rights

Text of the provision Official document

Licences conferring exclusive rights 357F A licence that confers any right in respect of a qualifying IP right to the exclusion of all other persons is not to be regarded as an exclusive licence if the main purpose, or one of the main purposes, of conferring the right is to secure that the licence is an exclusive licence for the purposes of this Part.

Official source: legislation.gov.uk

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