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Legislation
Corporation Tax Act 2010

CHAPTER 2 Qualifying companies

  • Section 357B Meaning of “qualifying company”
  • Section 357BA Meaning of “exclusive licence”
  • Section 357BB Rights to which this Part applies
  • Section 357BBA Rights to which this Part applies: EU rights
  • Section 357BC The development condition
  • Section 357BD Meaning of “qualifying development”
  • Section 357BE The active ownership condition
  1. Corporation Tax Act 2010
  2. /
  3. /PART 8A Profits arising from the exploitation of patents etc

CHAPTER 2 Qualifying companies

From legislation.gov.uk

Contents

  1. Section 357B Meaning of “qualifying company”
  2. Section 357BA Meaning of “exclusive licence”
  3. Section 357BB Rights to which this Part applies
  4. Section 357BBA Rights to which this Part applies: EU rights
  5. Section 357BC The development condition
  6. Section 357BD Meaning of “qualifying development”
  7. Section 357BE The active ownership condition
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