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Contents

Legislation

Corporation Tax Act 2010

PART 8A Profits arising from the exploitation of patents etc

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CHAPTER 1 Reduced corporation tax rate for profits from patents etc
CHAPTER 2 Qualifying companies
CHAPTER 2A Relevant IP profits: cases mentioned in section 357A(6)
CHAPTER 2B Relevant IP profits: cases mentioned in section 357A(7): income from new IP
CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
CHAPTER 4 Streaming
CHAPTER 5 Relevant IP losses
CHAPTER 6 Anti-avoidance
CHAPTER 7 Supplementary

Corporation Tax Act 2010
PART 8A Profits arising from the exploitation of patents etc

PART 8A Profits arising from the exploitation of patents etc

From legislation.gov.uk

Contents

CHAPTER 1 Reduced corporation tax rate for profits from patents etc
CHAPTER 2 Qualifying companies
CHAPTER 2A Relevant IP profits: cases mentioned in section 357A(6)
CHAPTER 2B Relevant IP profits: cases mentioned in section 357A(7): income from new IP
CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
CHAPTER 4 Streaming
CHAPTER 5 Relevant IP losses
CHAPTER 6 Anti-avoidance
CHAPTER 7 Supplementary