½Û×ÓÊÓƵ

Intellectual property and related transfers

In ITEPA 2003, ss 451–460 (Pt 7, Ch 4A), the term 'intellectual property' means¹:

1. Ìý

   (a)ÌýÌýÌýÌý any patent, trade mark, registered design, copyright or design right, plant breeder's rights or rights under the Plant Varieties Act 1997, s 7

2. Ìý

   (b)ÌýÌýÌýÌý any right under the law of a country or territory outside the UK corresponding or similar to a right within (a)

3. Ìý

   (c)ÌýÌýÌýÌý any information or technique not protected by a right within (a) or (b) but having industrial, commercial or other economic value

4. Ìý

   (d)ÌýÌýÌýÌý any licence or other right in respect of anything within (a) to (c)

5. Ìý

   (e)ÌýÌýÌýÌý any goodwill, as defined for accounting purposes, associated with anything within (a) to (d)

The Treasury has power to amend this definition of intellectual property². The regulatory impact assessment referred to in E4.508AA