An obligation to deduct tax is imposed upon payers of certain royalties and other periodic payments (and payments on account of such payments) made in respect of the use of intellectual property the usual place of abode of the owner of which is outside the UK (see ¶122-050) (ITA 2007, s. 906).

Before 28 June 2016, the obligation to deduct tax in this connection was with respect to payments for ‘relevant intellectual-property rights’ (see below).

‘Intellectual property’ is defined by ITA 2007, s. 907 as:

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