[F1357FAIncorporation of qualifying itemsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)Income arising from the sale of any item that incorporates a qualifying item is not relevant IP income if the main purpose, or one of the main purposes, of incorporating the qualifying item is to secure that income arising from any such sale is relevant IP income.
(2)“Qualifying item” has the same meaning as in section 357CC(2).]
Textual Amendments
F1Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)