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Legislation

Corporation Tax Act 2009

Chapter 3 Sales of patent rights

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Crossheading Introductory
Crossheading Charge to tax
Crossheading Spreading of charge to tax
Crossheading Miscellaneous

Corporation Tax Act 2009
Part 9 Intellectual property: know-how and patents

Chapter 3 Sales of patent rights

From legislation.gov.uk

Contents

Crossheading Introductory
Crossheading Charge to tax
Crossheading Spreading of charge to tax
Crossheading Miscellaneous

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