# Finance Act 2012, Section 19: Profits arising from the exploitation of patents etc


Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/19 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.