Commentary on Sections Overview Chapter 3: Sales of Patent Rights Section 919: Deduction of tax from payments to non-UK resident companies
2328.This section provides rules relating to the deduction of tax from payments to non-UK resident companies which are liable for tax under section 912 on profits from the sale of the whole or part of any patent rights. It is based on section 524 of ICTA. The corresponding rules for income tax are in section 595 of ITTOIA.