[F1357VEInterpretation of ChapterU.K.
This
adran has no associated
Nodiadau Esboniadol
In this Chapter—
“exclusive licence”, in relation to a right, has the same meaning as in Part 8A (see section 357BA);
“qualifying IP right” has the same meaning as in Part 8A (see section 357B(4));
“relevant IP profits”, in relation to the trade of a company, is to be read in accordance with Chapter 3 of Part 8A (but subject to section 357VD);
“relevant period” has the meaning given by section 357V.]
Textual Amendments
F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1