Corporation Tax Act 2009

923Sums paid for Crown use etc treated as paid under licenceU.K.
This section has no associated Explanatory Notes

(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 this Chapter as having taken place under licence.

(3)Sums paid in respect of the use are treated for the purposes of this Chapter as having been paid under a licence.