[608GA Section 608F: disregard for third party sales where intangible property makes insignificant contribution]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[608GA  Section 608F: disregard for third party sales where intangible property makes insignificant contribution]

[(1)     This section applies where—

(a)     a person (A) receives or is entitled to a UK-derived amount,

(b)     the services, goods or other property in question are not

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