Paragraph 9 Companies creating or managing intellectual propertyF1
Whether the claim relies on the application of section 1058D or 1112E of CTA 2009 to the company, and if so, the company’s reasons for considering that the section in question applies.
Annotations
Textual amendments
- F1
Sch. 2 paras. 1-10 substituted for Sch. 2 paras. 1, 2 (2.10.2024) by The Research and Development Relief (Information Requirements etc.) Regulations 2024 (S.I. 2024/950), regs. 1(2), 2(2)