Statute
Section 357FA — Corporation Tax Act 2010: Incorporation of qualifying items
Text of the provision Official document
Incorporation of qualifying items 357FA 1 Income arising from the sale of any item that incorporates a qualifying item is not relevant IP income if the main purpose, or one of the main purposes, of incorporating the qualifying item is to secure that income arising from any such sale is relevant IP income. 2 “ Qualifying item ” has the same meaning as in section 357BH(2) .
Official source: legislation.gov.uk
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