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Legislation

Corporation Tax Act 2010

CHAPTER 1 Reduced corporation tax rate for profits from patents etc

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Section 357A Election for special treatment of profits from patents etc

PART 8A Profits arising from the exploitation of patents etc
CHAPTER 1 Reduced corporation tax rate for profits from patents etc

CHAPTER 1 Reduced corporation tax rate for profits from patents etc

From legislation.gov.uk

Contents

Section 357A Election for special treatment of profits from patents etc