Office of Public Sector Information
SCHEDULE 7 continued
(1) Where the usual place of abode of the owner of a right in a design is not within the United Kingdom, section 349(1) shall apply to any payment of or on account of any royalties or sums paid periodically for or in respect of that right as it applies to annual payments not payable out of profits or gains brought into charge to income tax.
(2) In subsection (1) above—
(a) “right in a design” means design right or the right in a registered design,
(b) the reference to the owner of a right includes a person who, notwithstanding that he has assigned the right to some other person, is entitled to receive periodical payments in respect of the right, and
(c) the reference to royalties or other sums paid periodically for or in respect of a right does not include royalties or sums paid in respect of articles which are shown on a claim to have been exported from the United Kingdom for distribution outside the United Kingdom.
(3) Where a payment to which subsection (1) above applies is made through an agent resident in the United Kingdom and that agent is entitled as against the owner of the right to deduct any sum by way of commission in respect of services rendered, the amount of the payment shall for the purposes of section 349(1) be taken to be diminished by the sum which the agent is entitled to deduct.
(4) Where the person by or through whom the payment is made does not know that any such commission is payable or does not know the amount of any such commission, any income tax deducted by or assessed and charged on him shall be computed in the first instance on, and the account to be delivered of the payment shall be an account of, the total amount of the payment without regard being had to any diminution thereof, and in that case, on proof of the facts on a claim, there shall be made to the agent on behalf of the owner of the right such repayment of income tax as is proper in respect of the sum deducted by way of commission.
(5) The time of the making of a payment to which subsection (1) above applies shall, for all tax purposes, be taken to be the time when it is made by the person by whom it is first made and not the time when it is made by or through any other person.
(6) Any agreement for the making of any payment to which subsection (1) above applies in full and without deduction of income tax shall be void.”.
(7) In section 821 (payments made under deduction of tax before passing of Act imposing income tax for that year), in subsection (3) (payments subject to adjustment) after paragraph (a) insert—
“(aa) any payment for or in respect of a right in a design to which section 537B applies; and”.
(8) In Schedule 19 (apportionment of income of close companies), in paragraph 10(4) (cessation or liquidation: debts taken into account although creditor is participator or associate), in paragraph (c) (payments for use of certain property) for the words from “tangible property” to “extend)” substitute—
“(i) tangible property,
(ii) copyright in a literary, dramatic, musical or artistic work within the meaning of Part I of the Copyright, Designs and Patents Act 1988 (or any similar right under the law of a country to which that Part does not extend), or
(iii) design right,”.
(9) In Schedule 25 (taxation of UK-controlled foreign companies: exempt activities), in paragraph 9(1)(a) (investment business: holding of property) for “patents or copyrights” substitute “or intellectual property” and after that subparagraph insert—
“(1A) In sub-paragraph (1)(a) above “intellectual property” means patents, registered designs, copyright and design right (or any similar rights under the law of a country outside the United Kingdom).”.
Section 303(2).
| 1939 c. 107. | Patents, Designs, Copyright and Trade Marks (Emergency) Act 1939. | In section 10(1), the definition of “copyright”. |
| 1945 c. 16. | Limitation (Enemies and War Prisoners) Act 1945. | In sections 2(1) and 4(a), the reference to section 10 of the Copyright Act 1911. |
| 1949 c. 88. | Registered Designs Act 1949. | In section 3(2), the words “or original”. |
| Section 5(5). | ||
| In section 11(2), the words “or original”. | ||
| In section 14(3), the words “or the Isle of Man”. | ||
| Section 32. | ||
| Section 33(2). | ||
| Section 37(1). | ||
| Section 38. | ||
| In section 44(1), the definitions of “copyright” and “Journal”. | ||
| In section 45, paragraphs (1) and (2). | ||
| In section 46, paragraphs (1) and (2). | ||
| 1949 c. 88.—cont. | Registered Designs Act 1949.—cont. | Section 48(1). |
| In Schedule 1, in paragraph 3(1), the words “in such manner as may be prescribed by rules of court”. | ||
| Schedule 2. | ||
| 1956 c. 74. | Copyright Act 1956. | The whole Act. |
| 1957 c. 6. | Ghana Independence Act 1957. | In Schedule 2, paragraph 12. |
| 1957 c. 60. | Federation of Malaya Independence Act 1957. | In Schedule 1, paragraphs 14 and 15. |
| 1958 c. 44. | Dramatic and Musical Performers' Protection Act 1958. | The whole Act. |
| 1958 c. 51. | Public Records Act 1958. | Section 11. |
| Schedule 3. | ||
| 1960 c. 52. | Cyprus Independence Act 1960. | In the Schedule, paragraph 13. |
| 1960 c. 55. | Nigeria Independence Act 1960. | In Schedule 2, paragraphs 12 and 13. |
| 1961 c. 1. | Tanganyika Independence Act 1961. | In Schedule 2, paragraphs 13 and 14. |
| 1961 c. 16. | Sierra Leone Independence Act 1961. | In Schedule 3, paragraphs 13 and 14. |
| 1961 c. 25. | Patents and Designs (Renewals, Extensions and Fees) Act 1961. | The whole Act. |
| 1962 c. 40. | Jamaica Independence Act 1962. | In Schedule 2, paragraph 13. |
| 1962 c. 54. | Trinidad and Tobago Independence Act 1962. | In Schedule 2, paragraph 13. |
| 1963 c. 53. | Performers' Protection Act 1963. | The whole Act. |
| 1964 c. 46. | Malawi Independence Act 1964. | In Schedule 2, paragraph 13. |
| 1964 c. 65. | Zambia Independence Act 1964. | In Schedule 1, paragraph 9. |
| 1964 c. 86. | Malta Independence Act 1964. | In Schedule 1, paragraph 11. |
| 1964 c. 93. | Gambia Independence Act 1964. | In Schedule 2, paragraph 12. |
| 1966 c. 24. | Lesotho Independence Act 1966. | In the Schedule, paragraph 9. |
| 1966 c. 37. | Barbados Independence Act 1966. | In Schedule 2, paragraph 12. |
| 1967 c. 80. | Criminal Justice Act 1967. | In Parts I and IV of Schedule 3, the entries relating to the Registered Designs Act 1949. |
| 1968 c. 56. | Swaziland Independence Act 1968. | In the Schedule, paragraph 9. |
| 1968 c. 67. | Medicines Act 1968. | In section 92(2)(a), the words from “or embodied” to “film”. |
| Section 98. | ||
| 1968 c. 68. | Design Copyright Act 1968. | The whole Act. |
| 1971 c. 4. | Copyright (Amendment) Act 1971. | The whole Act. |
| 1971 c. 23. | Courts Act 1971. | In Schedule 9, the entry relating to the Copyright Act 1956. |
| 1971 c. 62. | Tribunals and Inquiries Act 1971. | In Schedule 1, paragraph 24. |
| 1972 c. 32. | Performers' Protection Act 1972. | The whole Act. |
| 1975 c. 24. | House of Commons Disqualification Act 1975. | In Part II of Schedule 1, the entry relating to the Performing Right Tribunal. |
| 1975 c. 25. | Northern Ireland Assembly Disqualification Act 1975. | In Part II of Schedule 1, the entry relating to the Performing Right Tribunal. |
| 1977 c. 37. | Patents Act 1977. | Section 14(4) and (8). |
| In section 28(3), paragraph (b) and the word “and” preceding it. | ||
| Section 28(5) to (9). | ||
| Section 49(3). | ||
| Sections 72(3). | ||
| Sections 84 and 85. | ||
| Section 88. | ||
| Section 104. | ||
| In section 105, the words “within the meaning of section 104 above”. | ||
| Sections 114 and 115. | ||
| Section 123(2)(k). | ||
| In section 130(1), the definition of “patent agent”. | ||
| In section 130(7), the words “88(6) and (7),”. | ||
| In Schedule 5, paragraphs 1 and 2, in paragraph 3 the words “and 44(1)” and “in each case”, and paragraphs 7 and 8. | ||
| 1979 c. 2. | Customs and Excise Management Act 1979. | In Schedule 4, the entry relating to the Copyright Act 1956. |
| 1980 c. 21. | Competition Act 1980. | Section 14. |
| 1981 c. 68. | Broadcasting Act 1981. | Section 20(9)(a). |
| 1982 c. 35. | Copyright Act 1956 (Amendment) Act 1982. | The whole Act. |
| 1983 c. 42. | Copyright (Amendment) Act 1983. | The whole Act. |
| 1984 c. 46. | Cable and Broadcasting Act 1984. | Section 8(8). |
| Section 16(4) and (5). | ||
| Sections 22 to 24. | ||
| Section 35(2) and (3). | ||
| Sections 53 and 54. | ||
| In section 56(2), the definition of “the 1956 Act”. | ||
| In Schedule 5, paragraphs 6, 7, 13 and 23. | ||
| 1985 c. 21. | Films Act 1985. | Section 7(2). |
| 1985 c. 41. | Copyright (Computer Software) Amendment Act 1985. | The whole Act. |
| 1985 c. 61. | Administration of Justice Act 1985. | Section 60. |
| 1986 c. 39. | Patents, Designs and Marks Act 1986. | In Schedule 2, paragraph 1(2)(a), in paragraph 1(2)(k) the words “subsection (1)(j) of section 396 and” and in paragraph 1(2)(1) the words “subsection (2)(i) of section 93”. |
| 1988 c. 1. | Income and Corporation Taxes Act 1988. | In Schedule 29, paragraph 5. |
Copyright, Designs and Patents Act 1988