Allocation of lump sum royalty receipts allows authors to spread assessment of copyright payments over the work's creation period. Where an author's time to create a literary or artistic work exceeds twelve months, amounts received or receivable as lump sum consideration for assignment or grant of copyright interests, or as royalties or copyright fees (lump sum or otherwise), may, if claimed by the author, be allocated for assessment in such manner and to such period as prescribed. The provision excludes application to the previous year relevant to the assessment year commencing on or after 1 April 2000; 'author' includes joint authors and 'lump sum' includes a non returnable advance.