Explanatory note

This Order specifies rights to which Part 8A of the Corporation Tax Act 2010 applies (profits arising from the exploitation of patents etc). Article 2 lists the EEA states which can grant such rights and describes the rights by reference to the process under which they are granted.

A Tax Information and Impact Note covering this instrument was published on 21 March 2012 alongside legislation on profits arising from the exploitation of patents etc. and is available on the HMRC website at http://www.hmrc.gov.uk/budget2012/tiin-0726.htm. It remains an accurate summary of the impacts that apply to this instrument.