606 Apportionment where property sold together
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

606  Apportionment where property sold together

(1)     Any reference in this Chapter to the sale of property includes the sale of that property together with other property.

(2)     In this section—

references to property include know-how, and

references to the sale of property include the disposal of know-how.

(3)

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