Corporation Tax Act 2009 (c. 4)

Part 9 U.K. Intellectual property: know-how and patents

Chapter 3 U.K. Sales of patent rights

Miscellaneous U.K.

920 Adjustments where tax has been deducted U.K.

Where any sum has been deducted from a payment under section 910 of ITA 2007, any adjustment necessary—

(a) because of section 919(2), or

(b) because of an election under section 916(3) or 917(3),

must be made by way of repayment of tax.