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HMRC internal manual

Corporate Intangibles Research and Development Manual

• From: HM Revenue & Customs
• Published: 11 March 2016
• Updated: 8 June 2017, see all updates

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1. Contents
2. CIRD200000
3. CIRD250000
4. CIRD250110

Patent Box: anti-avoidance: Licences conferring exclusive rights

CTA10/S357F

Please refer to the guidance at CIRD210130.

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