Subject to any exemption under a double taxation agreement, ITA 2007, s 910 applies where a non UK-resident sells the whole or any part of any patent rights, so that the person by or through whom the proceeds of sale are paid must, on making any payment of the proceeds or an instalment of the proceeds, deduct from it a sum representing income tax on the 'chargeable amount' at the basic rate in force for the year of payment1.
The duty
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:18