Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Supplementary
608Meaning of “capital sums” etc.
Section 4 of CAA 2001 (meaning of “capital sums” etc.) applies in relation to this Chapter as it applies in relation to that Act.
Section 4 of CAA 2001 (meaning of “capital sums” etc.) applies in relation to this Chapter as it applies in relation to that Act.