Point in time view as at 24/02/2022.
Corporation Tax Act 2010, Section 357BKB is up to date with all changes known to be in force on or before 19 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The actual marketing royalty for a relevant IP income sub-stream is the aggregate of any sums which—
(a)were paid by the company for the purposes of acquiring any relevant marketing assets or the right to exploit any such assets, and
(b)have been allocated to the sub-stream at Step 3 in section 357BF(2).
(2)In this section “relevant marketing asset” has the same meaning as in section 357BKA.]]
Textual Amendments
F1Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
F2Pt. 8A Chs. 2A, 2B inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3)
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