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WebINTM630310. Definition of a royalty: Definitions. INTM630320. Definition of a royalty: Commencement. INTM630330. Royalty payments included in the payment for other … Prior to FA16 the categories of payments for use, or the right to use, intellectual property from which there was a duty to deduct income tax at source were found in Chapters 6 and 7 Part 15 ITA 2007. S899 contained the categories of annual payments on which there was a duty to deduct income tax. S903 applied the … See more Following FA16, S907 defines ‘intellectual property’ to include: 1. copyright of literary, artistic or scientific work, 2. any patent, trade mark, design, model, plan, or secret formula or process, 3. any information concerning industrial, … See more A UK company makes royalty payments for use of a trade mark to an overseas affiliate on a quarterly basis. The overseas affiliate incurs costs in protecting and developing the trade mark and as such the royalty payment does … See more WebGovernment activity Departments. Departments, agencies and public bodies. News. News stories, speeches, letters and notices. Guidance and regulation jobs north east san antonio