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HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CIRD200000
  3. CIRD210000

Patent Box: qualifying companies: contents

  1. CIRD210100
    Qualifying companies: meaning of ‘qualifying company’
  2. CIRD210110
    Qualifying companies: meaning of ‘qualifying IP right’
  3. CIRD210120
    Exclusive licence: meaning of ‘exclusive licence’
  4. CIRD210130
    Exclusive licence: non-commercial or unnecessary terms
  5. CIRD210140
    Exclusive licence: exclusivity requirement
  6. CIRD210150
    Qualifying IP rights: rights to which Part 8A applies
  7. CIRD210160
    Qualifying IP rights: EEA qualifying patent jurisdictions
  8. CIRD210170
    Qualifying IP rights: other rights to which Part 8A applies
  9. CIRD210180
    Qualifying IP rights: items to which patent relates
  10. CIRD210190
    Qualifying IP rights: meaning of ‘qualifying development’
  11. CIRD210200
    Qualifying IP rights: development conditions A to D
  12. CIRD210210
    Groups: active ownership condition
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