Copyright, Designs and Patents Act, 1988. Chapter 48.

  • Great Britain.
Date:
1988
Catalogue details

Licence: Open Government Licence

Credit: Copyright, Designs and Patents Act, 1988. Chapter 48. Source: Wellcome Collection.

    251/256 (page 235)
    (7) In section 821 (payments made under deduction of tax before passing of Act imposing income tax for that year), in subsection (3) (payments subject to adjustment) after paragraph (a) insert— “(aa) any payment for or in respect of a right in a design to which section 537B applies; and’. (8) In Schedule 19 (apportionment of income of close companies), in paragraph 10(4) (cessation or liquidation: debts taken into account although creditor is participator or associate), in paragraph (c) (payments for use of certain property) for the words from “‘tangible property” to ‘‘extend)” substitute— 6eé (i) tangible property, (ii) copyright in a literary, dramatic, musical or artistic work within the meaning of Part I of the Copyright, Designs and Patents Act 1988 (or any similar right under. the law of a country to which that Part does not extend), or (iii) design right,”’. (9) In Schedule 25 (taxation of UK-controlled foreign companies: exempt activities), in paragraph 9(1)(a) (investment business: holding of property) for “patents or copyrights” substitute “‘or intellectual property” and after that subparagraph insert— “(1A) In sub-paragraph (1)(a) above ‘intellectual property’ means patents, registered designs, copyright and design right (or any similar rights under the law of a country outside the United Kingdom).”’. 1939 c. 107. Patents, Designs, Copyright | In section 10(1), the and Trade Marks definition of “copyright’’. (Emergency) Act 1939. 1945 c. 16. Limitation (Enemies and | In sections 2(1) and 4(a), the War Prisoners) Act 1945. reference to section 10 of the Copyright Act 1911. 1949 c. 88. Registered Designs Act | In section 3(2), the words 1949. “or original”’. Section 5(5). In section 11(2), the words “or original”. In section 14(3), the words “or the Isle of Man”’. Section 32. Section 33(2). Section 37(1). Section 38. In section 44(1), the definitions of “‘copyright”’ and “Journal”. In section 45, paragraphs (1) and (2). In section 46, paragraphs (1) and (2). SCH. 7