Chapter 2A Relevant IP profits: cases mentioned in section 357A(6)F1F2
- Steps for calculating relevant IP profits of a trade
- Finance income
- Relevant IP income
- Excluded debits etc
- Routine return figure
- Marketing assets return figure
- R&D fraction
- Profits arising before grant of right
- Small claims treatment
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)
- F2
Pt. 8A Chs. 2A, 2B inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3)