Income Tax Act 2007

907Meaning of “relevant intellectual property right”
This section has no associated Explanatory Notes

(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.