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Legislation

Corporation Tax Act 2010

Crossheading Marketing assets return figure

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Section 357CN Marketing assets return figure
Section 357CO Notional marketing royalty
Section 357CP Actual marketing royalty

CHAPTER 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
Crossheading Marketing assets return figure

Crossheading Marketing assets return figure

From legislation.gov.uk

Contents

Section 357CN Marketing assets return figure
Section 357CO Notional marketing royalty
Section 357CP Actual marketing royalty