Part 5Miscellaneous income
Chapter 2Receipts from intellectual property
Charge to tax on non-trading income from intellectual property
579Charge to tax on royalties and other income from intellectual property
1
Income tax is charged on royalties and other income from intellectual property.
2
In this section “intellectual property” means—
a
any patent, trade mark, registered design, copyright, design right, performer's right or plant breeder's right,
b
any rights under the law of any part of the United Kingdom which are similar to rights within paragraph (a),
c
any rights under the law of any territory outside the United Kingdom which correspond or are similar to rights within paragraph (a), and
d
any idea, information or technique not protected by a right within paragraph (a), (b) or (c).