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Legislation

Corporation Tax Act 2009

Chapter 4 Relief from corporation tax on patent income

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Section 924 Relief for expenses: patent income
Section 925 How relief is given under section 924

Part 9 Intellectual property: know-how and patents
Chapter 4 Relief from corporation tax on patent income

Chapter 4 Relief from corporation tax on patent income

From legislation.gov.uk

Contents

Section 924 Relief for expenses: patent income
Section 925 How relief is given under section 924