Related Commentary  

357BH(1)  For the purposes of this Part “relevant IP income” means income falling within any of the Heads set out in–

(a)subsection (2) (sales income),

(b)subsection (6) (licence fees),

(c)subsection (7) (proceeds of sale etc),

(d)subsection (8) (damages for infringement), and

(e)subsection (9) (other compensation).

This is subject to section 357BHB (excluded income).

357BH(2)  Head 1 is income arising from the sale by the company of any of the following items–

(a)items in respect of which a qualifying IP right held by the company has been granted (“qualifying items”);

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