Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Introduction
578Contents of Chapter
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
3
This Chapter also provides for relief from income tax on patent income (see section 600).