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Contents

Legislation
Finance Act 2012

Crossheading Support for business

  • Section 19 Profits arising from the exploitation of patents etc
  • Section 20 Relief for expenditure on R&D
  • Section 21 Real estate investment trusts
  1. Support for business
  2. Profits arising from the exploitation of patents etc

Section 19 | Profits arising from the exploitation of patents etc

From legislation.gov.uk

Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.

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