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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Section 459
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Income Tax (Earnings and Pensions) Act 2003, Section 459 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1459Transfer of intellectual property by controlled companyU.K.
This section has no associated Explanatory Notes
(1)For the purposes of this Chapter where a research institution has control of a company, a transfer of intellectual property from the company is to be treated as a transfer from the research institution.
(2)For the purposes of this Chapter where two or more research institutions together have control of a company, a transfer of intellectual property from the company is to be treated as a transfer from those research institutions.
(3)In this section “control” means control within the meaning [F2given by sections 450 and 451 of CTA 2010].]
Textual Amendments
F1Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)
F2Words in s. 459(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 389 (with Sch. 2)
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