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Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 483
Alternative versions:
- 22/03/2001- Amendment
- 06/04/2005- Amendment
- 01/04/2009- Amendment
- 06/04/2024
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Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 483.
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483 Meaning of “income from patents”U.K.
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Nodiadau Esboniadol
For the purposes of this Part a person’s “income from patents” means—
(a)royalties or other sums paid in respect of the use of a patent,
(b)balancing charges to which the person is liable under this Part, and
(c)amounts on which tax is payable under [F1section 587, 593 or 594 of ITTOIA 2005 or under] [F2section 912 or 918 of CTA 2009] (taxation of receipts from sale of patent rights).
Textual Amendments
F1 Words in s. 483(c) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 567 (with Sch. 2 )
F2Words in s. 483(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 513 (with Sch. 2 Pts. 1, 2)
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