Statute
Section 907 — Income Tax Act 2007: Meaning of “intellectual property”
Text of the provision Official document
Meaning of “intellectual property” 907 1 In section 906 “ intellectual property ” means—
a copyright of literary, artistic or scientific work, b any patent, trade mark, design, model, plan, or secret formula or process, c any information concerning industrial, commercial or scientific experience, or d public lending right in respect of a book.
2 In this section “ copyright of literary, artistic or scientific work ” does not include copyright in—
a a cinematographic film or video recording, or b the sound-track of a cinematographic film or video recording, except so far as it is separately exploited.
Official source: legislation.gov.uk
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