911Overview of Chapter
This section has no associated Explanatory Notes
(1)This Chapter—
(a)applies the charge to corporation tax on income to profits from sales of patent rights (see sections 912 and 913),
(b)contains provision about how the amount chargeable is taxed (see sections 914 to 918), and
(c)contains related provision, including provision relevant to the application of the Chapter (see sections 919 to 923).
(2)Section 848 of ITA 2007, under which a sum representing income tax deducted under section 910 of that Act (deduction from payment to non-UK residents in respect of sale of patent rights) is treated as income tax paid by the recipient, is also relevant to the tax treatment of payments made to non-UK resident companies in respect of sales of patent rights.