PART XIIIU.K. MISCELLANEOUS SPECIAL PROVISIONS

CHAPTER IU.K. INTELLECTUAL PROPERTY

Patents and know-howU.K.

525 Capital sums: F1. . . winding up or partnership change.U.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Word in s. 525 sidenote omitted (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by virtue of Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 202(5) (with Sch. 2)

F2S. 525 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 180, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)