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Legislation
Corporation Tax Act 2010

CHAPTER 1 Reduced corporation tax rate for profits from patents etc

  • Section 357A Election for special treatment of profits from patents etc
  1. Corporation Tax Act 2010
  2. /
  3. /PART 8A Profits arising from the exploitation of patents etc

CHAPTER 1 Reduced corporation tax rate for profits from patents etc

From legislation.gov.uk

Contents

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