Part 15Deduction of income tax at source
Chapter 8Chapters 6 and 7: special provision in relation to royalties
Deduction at special rates
913Interpretation of sections 911 and 912
1
In sections 911 and 912 “royalty” includes—
a
a payment received as consideration for the use of, or the right to use, a copyright, patent, trade mark, design, process or information, and
b
the proceeds of the sale of the whole or part of any patent rights.
2
In sections 911 and 912 “payee” means the person beneficially entitled to the income in respect of which the payment is made.