Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_1
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 1
Character Range: 607191–608472

1                             you are the original owner:                                                                                                                      the capital expenditure you incurred directly in:                                                                                                                                                 Common rule 2 (non‑arm's length transactions: see section 373‑80)

                              • as the inventor and grantee of a patent; or                                                                                                    • devising the invention; or

                              • as the author and owner of a registered design; or                                                                                             • producing the design; or

                              • as the author or creator of a copyright                                                                                                        • producing the subject matter of the copyright;

                                                                                                                                                                               before the item came into existence