»Ê¹ÚÌåÓýapp

CAA01/S466, CAA01/S482

A person who acquires a licence in respect of a patent is treated as buying patent rights. This lets a person who acquires a licence in respect of a patent claim capital allowances because the person is treated as buying patent rights.

»Ê¹ÚÌåÓýapp grant of a licence is treated as a sale of patent rights and the legislation about the sale of patent rights applies. »Ê¹ÚÌåÓýapp grant of a licence that gives exclusive rights for the remainder of the term of the patent rights is treated as a sale of the whole of the patent rights. »Ê¹ÚÌåÓýappre is guidance on sales at CA75200.

When the Crown or a foreign government uses a patent it is treated as if it is using it under a licence. This means that the legislation about the grant of a licence applies and so the Crown or foreign government is treated as if it has bought patent rights. »Ê¹ÚÌåÓýapp owner of the patent is treated as if the rights in the patent had been sold to the Crown or foreign government.