OpenLegislation

Part 8A Profits arising from the exploitation of patents etcF1

United Kingdom

  1. 1Reduced corporation tax rate for profits from patents etc
  2. 2Qualifying companies
  3. 2ARelevant IP profits: cases mentioned in section 357A(6)
  4. 2BRelevant IP profits: cases mentioned in section 357A(7): income from new IP
  5. 3Relevant IP profits : cases mentioned in section 357A(7): no income from new IP
  6. 4Streaming
  7. 5Relevant IP losses
  8. 6Anti-avoidance
  9. 7Supplementary

Annotations

Textual amendments

F1

Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)