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CIRD260000 | Patent Box: supplementary: contents

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

This section contains more guidance on various provisions within the Patent Box not covered in detail elsewhere in the CIRD manual.

Contents9 entries

  1. CIRD260100Patent Box: supplementary: how to make a Patent Box election
  2. CIRD260110Patent Box: supplementary: revocation of a Patent Box election
  3. CIRD260120Patent Box: supplementary: partnerships
  4. CIRD260140Patent Box: supplementary: meaning of ‘group’
  5. CIRD260150Patent Box: supplementary: other interpretation
  6. CIRD260160Patent Box: supplementary: interaction with TIOPA 2010
  7. CIRD260130Patent Box: supplementary: cost sharing arrangements
  8. CIRD260135Cost sharing arrangements : how to identify when a company in a CSA has new qualifying IP rights
  9. CIRD260170Patent Box: supplementary: commencement and transitional provisions