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Contents

Official guidance
Capital Allowances Manual

CA75000 · Patents

  • CA75001 · Intellectual property for companies: new regime from 1/4/2002
  • CA75010 · General: Meaning of patent
  • CA75020 · General: Definitions
  • CA75030 · General: Licences
  • CA75100 · Allowances: Qualifying expenditure
  • CA75110 · Allowances: Calculation of allowances
  • CA75120 · Allowances: Balancing allowances and balancing charges
  • CA75130 · Allowances: How allowances are given and charges made
  • CA75140 · Allowances: Expenditure incurred before 1 April 1986
  • CA75200 · Sale of patent rights: General
  • CA75210 · Sale of patent rights: Taxation of lump sum
  • CA75220 · Sale of patent rights: Death of seller
  • CA75230 · Sale of patent rights: Deduction of tax from payments to non-residents
  • CA75300 · Expenses: Fees
  • CA75310 · Expenses: Devising a patented invention
  • CA75400 · Sums received from sale of patent rights: Spreading royalties
  • CA75410 · Sums received from sale of patent rights: Payments received for Crown user
  1. Patents: Contents
  2. Patents: Intellectual property for companies: new regime from 1/4/2002

CA75001 | Patents: Intellectual property for companies: new regime from 1/4/2002

From HM Revenue & Customs · Capital Allowances Manual

Note that this guidance does not apply to expenditure incurred by companies on or after 1 April 2002. That expenditure is dealt with under the new rules for intellectual property for companies introduced by FA02. Guidance about it is in the Corporate intangibles research and development (CIRD) manual.

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