http://www.legislation.gov.uk/ukpga/2009/4/section/920Corporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2026-04-18Expert Participation2026-04-01
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Part 9Intellectual property: know-how and patentsChapter 3Sales of patent rights<Emphasis>Miscellaneous</Emphasis>Adjustments where tax has been deducted920Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—abecause of section 919(2), orbbecause of an election under section 916(3) or 917(3),must be made by way of repayment of tax.