Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1988

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

529Patent income to be earned income in certain cases

(1)Subject to subsection (2) below, any income from patent rights arising to an individual where the patent was granted for an invention actually devised by him, whether alone or jointly with any other person, shall be treated for all purposes as earned income.

(2)Where any part of the rights in question or of any rights out of which they were granted has at any time belonged to any other person, so much only of that income shall be treated as earned income as is not properly attributable to the rights which have belonged to that other person.

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