Commentary on Sections Overview Overview
2753.This Chapter requires the deduction of sums representing income tax from certain payments connected with intellectual property. It is based on sections 4, 349(1), 349ZA, 524(3), 532, 533 and 536 to 537B of ICTA.
2754.The payments concerned are:
	royalties or periodical payments in respect of copyright and design rights, and payments in respect of public lending rights (“relevant intellectual property rights”) where the usual place of the owner or seller is outside the United Kingdom; and
	proceeds of sale by a non-UK resident of patent rights, if the proceeds of sale are, or include, a capital sum.