Sections 861 and 862 of ITTOIA
3510.These amendments make clear how the rules about spreading receipts from the sale of patent rights apply when there is a change in persons carrying on a trade. See Change 89 in Annex 1.
3510.These amendments make clear how the rules about spreading receipts from the sale of patent rights apply when there is a change in persons carrying on a trade. See Change 89 in Annex 1.