Commentary on Sections Overview Chapter 2: Disposals of know-how Section 910: Profits charged under section 908
2305.This section sets out the amount charged to tax under section 908. It is based on section 531 of ICTA. The corresponding rule for income tax is in section 585 of ITTOIA.
2306.Subsection (3) is new and gives a signpost to the section which deals with contributions to expenditure. This is necessary because section 532 of ICTA treats section 531 of ICTA as if it were contained in CAA.