Chapter 3 Relevant IP profits : cases mentioned in section 357A(7): no income from new IPF1F2
United Kingdom
- Steps for calculating relevant IP profits of a trade
- Total gross income of trade
- Relevant IP income
- Calculating profits of trade
- Routine return figure
- Election for small claims treatment
- Marketing assets return figure
- Profits arising before grant of right
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
Words in Pt. 8A Ch. 3 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 3