112 Exempt activities
Finance Act 1998 (1998 c 36) | Legislation

Controlled foreign companies

112  Exempt activities

(1)     Part II of Schedule 25 to the Taxes Act 1988 (exempt activities) shall be amended as follows.

(2)     In paragraph 9 (activities which constitute investment business) for sub-paragraph (1A) (definition of “intellectual property”) there shall be substituted—

“(1A)     In sub-paragraph (1)(a) above “intellectual property” includes (in particular)—

(a)     any

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