Statute
Section 357VE — Corporation Tax Act 2010: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 357VE In this Chapter— “ exclusive licence ”, in relation to a right, has the same meaning as in Part 8A (see section 357BA); “ qualifying IP right ” has the same meaning as in Part 8A (see section 357B(4)); “ relevant IP profits ”, in relation to the trade of a company, is to be read in accordance with Chapter 3 of Part 8A (but subject to section 357VD); “ relevant period ” has the meaning given by section 357V.
Official source: legislation.gov.uk
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