Chapter CIRD11150
| Published date | 11 March 2016 |
| Record Number | CIRD11150 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
CTA09/PART8/S712 (2) provides that an intangible asset ‘includes’ (and so is not confined to) ‘intellectual property’ as defined in sub-section (3).
The definition encompasses:
- specified intellectual property rights that are recognised and protected under UK law, together with equivalent rights under foreign law. Patent, trade mark, registered design, copyright (which includes rights in computer programs and databases) or design right, and rights in respect of plant varieties are specified in this way,
- any information or technique having economic value but not protected by a right under (a) above, for example knowledge of an...
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