Income Tax Act 2007

907Meaning of “relevant intellectual property right”U.K.
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(1)In section 906 “a relevant intellectual property right” means—

(a)a copyright,

(b)a right in a design, or

(c)the public lending right in respect of a book.

(2)In this section—

  • copyright” does not include copyright in—

    (a)

    a cinematographic film or video recording, or

    (b)

    the sound-track of a cinematographic film or video recording, except so far as it is separately exploited,

  • a right in a design” means the design right in a design, or the right in a registered design.