PART XIII U.K. MISCELLANEOUS SPECIAL PROVISIONS

CHAPTER I U.K. INTELLECTUAL PROPERTY

Modifications etc. (not altering text)

C1 Pt. 13 Ch. 1 modified (8.11.1995) by Atomic Energy Authority Act 1995 (c. 37), Sch. 3 para. 20

Patents and know-how U.K.

[F1 532 Application of Capital Allowances Act U.K.

The [F2 Corporation Tax Acts] have effect as if sections 524 to [F3 528] and 531, this section and section 533 were contained in the Capital Allowances Act.]

Textual Amendments

F1 S. 532 substituted (with effect in accordance with s. 579 of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 49

F2 Words in s. 532 substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 109 (with Sch. 2)

F3 Words in s. 532 substituted (6.4.2005 with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 208 (with Sch. 2)