Non-trade patent royalties- example needed

sir as a part of Corporation tax(CT) computation, miscellaneous income is also added to arrive at taxable total profits(TTPs). and my study text states the definition of miscellaneous income as “patent royalties receivable in respect of non-trade related patents would be included here”- now i want to understand this statement, through an example.

I’ll be glad if you could provide me with an answer.

thank you.