Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

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

595Deduction of tax from payments to non-UK residents
This adran has no associated Nodiadau Esboniadol

(1)This section applies if a person who is a non-UK resident is liable to tax under section 587 on profits from the sale of the whole or part of any patent rights.

(2)The rules in section 588 allowing the capital cost (if any) of the rights sold to be deducted in calculating the profits from the sale do not affect the amount of income tax which (by virtue of section 349ZA of ICTA: application of rules for deduction of income tax by the payer) is to be—

(a)deducted under section 349(1) of ICTA, and

(b)assessed under section 350 of that Act (assessment on the payer).

(3)No election made by the seller under section 591(2) or 592(2) (election for spreading) in relation to the proceeds of sale or any instalment affects the amount of income tax which (by virtue of section 349ZA of ICTA: application of rules for deduction of income tax by the payer) is to be—

(a)deducted from the proceeds of sale or instalment under section 349(1) of ICTA, and

(b)assessed under section 350 of that Act.

Yn ôl i’r brig

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