588 Income charged under section 587
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

588  Income charged under section 587

(1)     A seller's profits from the sale of the whole or part of patent rights are—

(a)     any capital sum comprised in the proceeds of the sale, less

(b)     the deductible costs.

(2)     The deductible costs are—

(a)

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