Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

C1 Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 7 U.K. Deduction from other payments connected with intellectual property

Certain royalties etc where usual place of abode of owner is abroad U.K.

[F1 907 Meaning of “intellectual property” U.K.

(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.]

Textual Amendments

F1 S. 907 substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2016 (c. 24), s. 40(3)