Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 7 U.K. Know-how allowances

Chapter 1 U.K. Introduction

453 Know-how as property U.K.

(1) Know-how is to be treated as property for the purposes of this Act.

(2) References in this Act to the purchase or sale of property include the acquisition or disposal of know-how.