CIRD210000 | Patent Box: qualifying companies: contents

Contents14 entries

1. CIRD210100Patent Box: qualifying companies: meaning of ‘qualifying company’
2. CIRD210110Patent Box: qualifying companies: meaning of ‘qualifying IP right’
3. CIRD210120Patent Box: qualifying companies: exclusive licence: meaning of ‘exclusive licence’
4. CIRD210130Patent Box: qualifying companies: exclusive licence: non-commercial or unnecessary terms
5. CIRD210140Patent Box: qualifying companies: exclusive licence: exclusivity requirement
6. CIRD210145Exclusive Licence: exclusivity requirement: further examples
7. CIRD210150Patent Box: qualifying companies: qualifying IP rights: rights to which Part 8A applies
8. CIRD210160Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions
9. CIRD210170Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies - Supplementary Protection Certificates and Marketing Authorisations
10. CIRD210175Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies: plant breeders’ rights, plant variety rights, and plant protection products with data protection benefits
11. CIRD210180Patent Box: qualifying companies: qualifying IP rights: items to which patent relates
12. CIRD210190Patent Box: qualifying companies: qualifying IP rights: meaning of ‘qualifying development’
13. CIRD210200Patent Box: qualifying companies: qualifying IP rights: development conditions A to D
14. CIRD210210Patent Box: qualifying companies: groups: active ownership condition