There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 599.
(1)This section applies if an invention which is the subject of a patent is used by or for the service of—
(a)the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or
(b)the government of a country outside the United Kingdom under corresponding provisions of the law of that country.
(2)The use is treated for the purposes of sections 587 to 596 as having taken place under a licence.
(3)Sums paid in respect of the use are treated for the purposes of sections 587 to 596 as having been paid under a licence.
Modifications etc. (not altering text)
C1Ss. 597-599 applied (6.4.2005) by 1988 c. 1, s. 349ZA(4) (as inserted by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 882, 883(1), Sch. 1 para. 149 (with Sch. 2))
Ss. 597-599 applied (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 910(4), 1034 (with transitional provisions and savings in Sch. 2)
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