Part 9Intellectual property: know-how and patents
Chapter 3Sales of patent rights
Miscellaneous
920Adjustments where tax has been deducted
Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—
a
because of section 919(2), or
b
because of an election under section 916(3) or 917(3),
must be made by way of repayment of tax.