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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD210000 · Patent Box: qualifying companies: contents

  • CIRD210100 · Patent Box: qualifying companies: meaning of ‘qualifying company’
  • CIRD210110 · Patent Box: qualifying companies: meaning of ‘qualifying IP right’
  • CIRD210120 · Patent Box: qualifying companies: exclusive licence: meaning of ‘exclusive licence’
  • CIRD210130 · Patent Box: qualifying companies: exclusive licence: non-commercial or unnecessary terms
  • CIRD210140 · Patent Box: qualifying companies: exclusive licence: exclusivity requirement
  • CIRD210145 · Exclusive Licence: exclusivity requirement: further examples
  • CIRD210150 · Patent Box: qualifying companies: qualifying IP rights: rights to which Part 8A applies
  • CIRD210160 · Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions
  • CIRD210170 · Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies - Supplementary Protection Certificates and Marketing Authorisations
  • CIRD210175 · Patent 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
  • CIRD210180 · Patent Box: qualifying companies: qualifying IP rights: items to which patent relates
  • CIRD210190 · Patent Box: qualifying companies: qualifying IP rights: meaning of ‘qualifying development’
  • CIRD210200 · Patent Box: qualifying companies: qualifying IP rights: development conditions A to D
  • CIRD210210 · Patent Box: qualifying companies: groups: active ownership condition
  1. Patent Box: qualifying companies: contents
  2. Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions

CIRD210160 | Patent Box: qualifying companies: qualifying IP rights: EEA qualifying patent jurisdictions

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

The Patent Box is extended to other EEA states which have similar examination and patentability criteria as the UK. A list of qualifying patent jurisdictions, together with a description of the types of patent rights, has been published in exercise of the power conferred by CTA10/S357BB(1)(c) and (7), SI 2013/420 Profits from Patents (EEA Rights) Order 2013, and are as follows:

- Austria

- Bulgaria

- Czechia

- Denmark

- Estonia

- Finland

- Germany

- Hungary

- Poland

- Portugal

- Romania

- Slovakia

- Sweden

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