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Legislation

Corporation Tax Act 2010

CHAPTER 15 Profits arising from the exploitation of patents etc

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Crossheading Introductory
Crossheading Modification of deduction
Crossheading “Relevant Northern Ireland IP profits”
Crossheading Relevant IP losses
Crossheading Interpretation

PART 8B Trading profits taxable at the Northern Ireland rate
CHAPTER 15 Profits arising from the exploitation of patents etc

CHAPTER 15 Profits arising from the exploitation of patents etc

From legislation.gov.uk

Contents

Crossheading Introductory
Crossheading Modification of deduction
Crossheading “Relevant Northern Ireland IP profits”
Crossheading Relevant IP losses
Crossheading Interpretation