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The Finance Act 2013, United Kingdom

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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 PDF HTML

WIPO Lex No. GB276