Statute
Section 913 — Income Tax Act 2007: Interpretation of sections 911 and 912
Text of the provision Official document
Interpretation of sections 911 and 912 913 1 In sections 911 and 912 “ royalty ” includes—
a a payment received as consideration for the use of, or the right to use, a copyright, patent, trade mark, design, process or information, and b the proceeds of the sale of the whole or part of any patent rights.
2 In sections 911 and 912 “ payee ” means the person beneficially entitled to the income in respect of which the payment is made.
Official source: legislation.gov.uk
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