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Capital Allowances Act 2001

Capital Allowances Act 2001 s 482

s 482 Sums paid for Crown use etc. treated as paid under licence

(1) This section applies if an invention which is the subject of a patent is used by or for the services of— (a) the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or (b) the government of a country outside the United Kingdom under corresponding provisions of the law of that country. (2) The use is to be treated as having taken place under a licence. (3) Sums paid in respect of the use are to be treated as having been paid under a licence.

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

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