Commentary on Sections Glossary Structure of this Part Overview
1706.This Chapter deals with limits on qualifying expenditure in certain cases and minor provisions that do not naturally fit into earlier Chapters.
1707.Section 481 deals with limits on qualifying expenditure if:
	the purchase of patent rights is from a connected person; or
	a main benefit is to get patent allowances.
1708.Section 482 deals with certain payments by a government if the payments may not be under a licence of patent rights.
1709.Section 483 defines “patent income”.