Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Sales of patent rights
599Sums paid for Crown use etc. treated as paid under licence
(1)
This section applies if an invention which is the subject of a patent is used by or for the service of—
(a)
the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or
(b)
the government of a country outside the United Kingdom under corresponding provisions of the law of that country.
(2)
The use is treated for the purposes of sections 587 to 596 as having taken place under a licence.
(3)
Sums paid in respect of the use are treated for the purposes of sections 587 to 596 as having been paid under a licence.