SolvedCrossheading Cost-sharing arrangements
From legislation.gov.uk
Contents
- Section 357GC Meaning of “cost-sharing arrangement
- Section 357GCZA Qualifying IP right held by another party to CSA
- Section 357GCZB Exclusive licence held by another party to CSA
- Section 357GCZC R&D undertaken or contracted out by another party to CSA
- Section 357GCZD Acquisition of qualifying IP rights etc by another party to CSA
- Section 357GCZE Treatment of expenditure in connection with formation of CSA etc
- Section 357GCZF Treatment of income in connection with formation of CSA etc