Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
759Spreading of revenue payments over several years
Summary
The section provides that where certain royalties or other similar sums are received for the use of a patent that extends over a peri...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.