IntroductionU.K.
578Contents of ChapterU.K.
(1)This Chapter imposes charges to income tax under—
(a)section 579 (royalties and other income from intellectual property),
(b)section 583 (income from disposals of know-how), and
(c)section 587 (income from sales of patent rights).
(2)For exemptions from the charge under section 579, see, in particular, sections 727 (certain annual payments by individuals) and 758 (certain interest and royalty payments).
(3)This Chapter also provides for relief from income tax on patent income (see section 600).