(1) In this Chapter -
"the commencement of the patent", in relation to a patent, means the date from which the patent rights become effective;
"income from patents" means - (a) any royalty or other sum paid in respect of the user of a patent, and (b) any amount on which tax is payable for any chargeable period by virtue of this Chapter;
"Irish patent" means a patent granted under the laws of the State;
"patent rights" means the right to do or to authorise the doing of anything which but for that right would be an infringement of a patent;
"the writing-down period" has the meaning assigned to it by section 755(2).
(2) In this Chapter, any reference to the sale of part of patent rights includes a reference to the grant of a licence in respect of the patent in question, and any reference to the purchase of patent rights includes a reference to the acquisition of a licence in respect of a patent; but, if a licence granted by a person entitled to any patent rights is a licence to exer
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