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Patent box introduction
Patent box introduction

The following IP practice note provides comprehensive and up to date legal information covering:

  • Patent box introduction
  • Qualifying IP rights
  • Development condition
  • Qualifying companies
  • Calculating the relief—standard calculation
  • Alternative calculation—the streaming calculation (grandfathered and new rules)
  • How the relief is given
  • Phasing in patent box relief
  • Relevant IP losses

This content is no longer in use on Lexis®PSL

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