Property analysis: The Court of Appeal held that a general release provision in a conveyance of land, properly construed, allowed the original vendor to vary or discharge restrictive covenants. The case will be of interest to property practitioners as the power of restrictive covenants in conveyances with release provisions will be reduced and a greater range of developments may be able to take place.

A literary, dramatic, musical and artistic work is only protected as a copyright work to the extent that it is original work.

To attract copyright protection, a 'work' must be 'original', created by the author through his own skill, judgment and individual effort and not copied from any other pre-existing work.

The network to which a caller who makes a call is directly connected.

The communications provider on whose network the call originates.

Another term for reference medicinal product, which has been granted a authorisation'>marketing authorisation (MA) on the basis of a complete dossier in accordance with Articles 8(3), 10a, 10b or 10c of Directive 2001/83/EC, and to which the application for MA for a generic medicinal product refers, by demonstration of bioequivalence.

These tables have been archived and is not maintained. The following tables show: • the destinations in TIOPA 2010, Part 9A of the old corporation tax assumptions, and • the new assumptions that are contained in TIOPA 2010, Part 9A that have no origin in the old rules The new assumptions are explained in: CFC rules—the corporation tax assumptions. The old assumptions are explained in: Old CFC rules—chargeable profits Destination table for corporation tax assumptions ICTA 1988, Schedule 24 paragraph Purpose of provision Destination in TIOPA 2010, Part 9A ICTA 1988, Sch 24, para 1(1) UK residence assumption TIOPA 2010, s 371SD(1)(a) ICTA 1988, Sch 24, para 1(2) No

ARCHIVED: This archived table provides information on the renumbered sections in the Taxation of Chargeable Gains Act 1992 (‘the Act’), as a result of the rewriting of Part 1 of the Act in Finance Act 2019. With effect from 6 April 2019, Part 1 of the Taxation of Chargeable Gains Act 1992 (TCGA 1992) was rewritten. The new TCGA 1992, Pt 1 was introduced by section 13 and Schedule 1 of the Finance Act 2019, with the main aim being to bring disposals of UK non-residential property within the charge to UK tax for non-UK residents so that disposals of both residential and non-residential UK property on or after 6 April 2019, subject to certain exemptions, attract a capital gains tax (CGT) or corporation tax on chargeable gains charge. The effect is that UK residents and non-residents alike are subject to tax on disposals of any UK real property or certain interests in UK property. For further information on the taxation of chargeable gains

A radioactive source that is not under the control of a Licensee.

A significant pollutant linkage for which no appropriate person can be found, or where those who would otherwise be liable are exempted by one of the relevant statutory provisions of Part IIA EPA 1990.

A medicinal product that is used to prevent, diagnose or treat a rare medical condition or disease. In the EU, according to Regulation (EC) 141/2000, a disease is defined as rare if it affects fewer than 5 in 10,000 people across the EU.

Orphan medicinal products (OMPs) are medicines used to prevent, diagnose or treat rare medical conditions and diseases. Given that the number of patients affected is very low, in the absence of incentives, pharmaceutical companies may be uncertain whether they could recover, through sales, the costs of research and development (R&D) of medical products to diagnose, prevent and treat these rare diseases. 'Rare' is defined in the relevant EU legislation as affecting less than five in 10,000 people in the EU. However, most rare diseases affect less than one in 100,000 people. Despite the low prevalence of individual rare diseases, they are of significant public health importance. There are estimated to be over 6,000 rare diseases, so while individually rare, collectively they represent a significant number of patients, amounting to approximately one in every 12 people in the EU (all rare diseases combined). Without incentives, it is often not commercially viable for pharmaceutical companies to develop and market OMPs, and only around 5% of rare diseases have an authorised treatment option. Based on the principle