Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Modifications etc. (not altering text)

C1 Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)

Chapter 7 U.K. Deduction from other payments connected with intellectual property

Certain royalties etc where usual place of abode of owner is abroad U.K.

907 Meaning of “relevant intellectual property right” U.K.

(1) In section 906 “a relevant intellectual property right” means—

(a) a copyright,

(b) a right in a design, or

(c) the public lending right in respect of a book.

(2) In this section—

• “copyright” does not include copyright in—

  (a)

  a cinematographic film or video recording, or

  (b)

  the sound-track of a cinematographic film or video recording, except so far as it is separately exploited,

• “a right in a design” means the design right in a design, or the right in a registered design.