189. Patent, copyright and similar royalties.

If a payment made in a tax year is a payment of a royalty or other sum in respect of the use of a patent which is charged to income tax or corporation tax as an annual payment1, which arises in the United Kingdom and which is paid by an individual, the individual must, on making the payment, deduct from it a sum representing income tax thereon at the basic rate in force for the tax year2.

If in a tax year a payment is made of any royalties, or sums paid periodically, in respect of a relevant intellectual property