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Latest Version in WIPO Lex
Year of Version
2013
Dates
Entry into force:
July 17, 2013
Type of Text
IP-related Laws
Subject Matter
Patents (Inventions),
Other
Notes
The Finance Act 2013 presents an Act to make provisions on the granting and altering of certain duties and to make further provisions in connection with finance.
This Law is structured into 7 Parts and 51 Schedules. This Law provides also for duties in connection with tax patent royalties. In particular, Section 15, Chapter 2 'Exemptions and reliefs' provides for the abolition of tax relief for patent royalties.
The Finance Act 2013 is subject to Crown copyright protection (@Crown copyright 2013).
Available Texts
Main text(s)
Main text(s)
English
The Finance Act 2013
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HTML
WIPO Lex No.
GB276