Commentary

B5.329 Patents for inventions

Business tax
Business tax | Commentary

B5.329 Patents for inventions

Business tax | Commentary

Patents

B5.329 Patents for inventions

An invention1 which is new, is not obvious, is capable of industrial application and is not specifically excluded from patentability, may be granted patent protection for a maximum of 20 years. The Patents Act 1977 governs the grant of patents by the UK Patent Office and deals with entitlement, infringement and so forth.

Despite Brexit, the UK remains part of the European patent system and can continue to be designated in European patent applications because the EPO and the European Patent Convention (EPC) (the international treaty which establishes the procedure for the granting of

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