CIRD210000 | Patent Box: qualifying companies: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents14 entries
- CIRD210100Patent Box: qualifying companies: meaning of ‘qualifying company’
- CIRD210110Patent Box: qualifying companies: meaning of ‘qualifying IP right’
- CIRD210120Patent Box: qualifying companies: exclusive licence: meaning of ‘exclusive licence’
- CIRD210130Patent Box: qualifying companies: exclusive licence: non-commercial or unnecessary terms
- CIRD210140Patent Box: qualifying companies: exclusive licence: exclusivity requirement
- CIRD210145Exclusive Licence: exclusivity requirement: further examples
- CIRD210150Patent Box: qualifying companies: qualifying IP rights: rights to which Part 8A applies
- CIRD210160Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions
- CIRD210170Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies - Supplementary Protection Certificates and Marketing Authorisations
- 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
- CIRD210180Patent Box: qualifying companies: qualifying IP rights: items to which patent relates
- CIRD210190Patent Box: qualifying companies: qualifying IP rights: meaning of ‘qualifying development’
- CIRD210200Patent Box: qualifying companies: qualifying IP rights: development conditions A to D
- CIRD210210Patent Box: qualifying companies: groups: active ownership condition