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Corporation Tax Act 2009
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1139“Intellectual property”
This section has no associated Explanatory Notes
In this Part “intellectual property” means—
(a)industrial information or techniques likely to assist in—
(i)the manufacture or processing of goods or materials, or
(ii)the working of a mine, oil well or other source of mineral deposits or the winning of access to them, or
(iii)the carrying out of any agricultural, forestry or fishing operations,
(b)a patent, trade mark, registered design, copyright, design right or plant breeder’s right, and
(c)a right under the law of a country outside the United Kingdom which corresponds or is similar to any of those falling within paragraph (b).
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