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HMRC internal manual

Corporate Intangibles Research and Development Manual

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 27 September 2012 (see the update index for all updates)

Page Details of update
CIRD200000+ Guidance on the new Patent Box regime introduced by Finance Act 2012 at Part 8A CTA10 is now in the CIRD manual.