CA75000 | Patents: Contents
From HM Revenue & Customs · Capital Allowances Manual
Contents17 entries
- CA75001Patents: Intellectual property for companies: new regime from 1/4/2002
- CA75010Patents: General: Meaning of patent
- CA75020Patents: General: Definitions
- CA75030Patents: General: Licences
- CA75100Patents: Allowances: Qualifying expenditure
- CA75110Patents: Allowances: Calculation of allowances
- CA75120Patents: Allowances: Balancing allowances and balancing charges
- CA75130Patents: Allowances: How allowances are given and charges made
- CA75140Patents: Allowances: Expenditure incurred before 1 April 1986
- CA75200Patents: Sale of patent rights: General
- CA75210Patents: Sale of patent rights: Taxation of lump sum
- CA75220Patents: Sale of patent rights: Death of seller
- CA75230Patents: Sale of patent rights: Deduction of tax from payments to non-residents
- CA75300Patents: Expenses: Fees
- CA75310Patents: Expenses: Devising a patented invention
- CA75400Patents: Sums received from sale of patent rights: Spreading royalties
- CA75410Patents: Sums received from sale of patent rights: Payments received for Crown user