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Chapter 15 Profits arising from the exploitation of patents etcF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introductory
  2. Modification of deduction
  3. “Relevant Northern Ireland IP profits”
  4. Relevant IP losses
  5. Interpretation

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1