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Changes over time for: Section 483


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2024.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.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
483 Meaning of “income from patents”U.K.
This
adran has no associated
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 [section 587, 593 or 594 of ITTOIA 2005 or under] [section 912 or 918 of CTA 2009] (taxation of receipts from sale of patent rights).
Yn ôl i’r brig