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Legislation

Corporation Tax Act 2010

CHAPTER 4 Streaming

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Section 357D Alternative method of calculating relevant IP profits: “streaming”
Section 357DA Relevant IP profits
Section 357DB Method of allocation
Section 357DC The mandatory streaming conditions

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

CHAPTER 4 Streaming

From legislation.gov.uk

Contents

Section 357D Alternative method of calculating relevant IP profits: “streaming”
Section 357DA Relevant IP profits
Section 357DB Method of allocation
Section 357DC The mandatory streaming conditions

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