Part 15Deduction of income tax at source
Chapter 7Deduction from other payments connected with intellectual property
Certain royalties etc where usual place of abode of owner is abroad
F1907Meaning of “intellectual property”
(1)
In section 906 “intellectual property” means—
(a)
copyright of literary, artistic or scientific work,
(b)
any patent, trade mark, design, model, plan, or secret formula or process,
(c)
any information concerning industrial, commercial or scientific experience, or
(d)
public lending right in respect of a book.
(2)
In this section “copyright of literary, artistic or scientific work” does not include copyright in—
(a)
a cinematographic film or video recording, or
(b)
the sound-track of a cinematographic film or video recording, except so far as it is separately exploited.