Chapter 2 Qualifying companiesF1
- 357BMeaning of “qualifying company”
- 357BAMeaning of “exclusive licence”
- 357BBRights to which this Part applies
- 357BBARights to which this Part applies: EU rights
- 357BCThe development condition
- 357BDMeaning of “qualifying development”
- 357BEThe active ownership condition
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)