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Capital Allowances Act 2001

Capital Allowances Act 2001 s 466

s 466 Grant of licences

(1) The acquisition of a licence in respect of a patent is to be treated as the purchase of patent rights. (2) The grant of a licence in respect of a patent is to be treated as a sale of part of patent rights. (3) But the grant by a person entitled to patent rights of an exclusive licence is to be treated as a sale of the whole of those rights. (4) “ Exclusive licence ” means a licence to exercise those rights to the exclusion of the grantor and all other persons for the period remaining until the rights come to an end.

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Contains public sector information licensed under the Open Government Licence v3.0.

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