| CA75001 | Intellectual property for
companies: new regime from 1/4/2002 |
| CA75010 | General: Meaning of
patent |
| CA75020 | General: Definitions |
| CA75030 | General: Licences |
| CA75100 | Allowances: Qualifying
expenditure |
| CA75110 | Allowances: Calculation
of allowances |
| CA75120 | Allowances: Balancing
allowances and charges |
| CA75130 | Allowances: How
allowances are given and charges are made |
| CA75140 | Allowances: Expenditure
incurred before 1 April 1986 |
| CA75200 | Sale of patent rights:
General |
| CA75210 | Sale of patent rights:
Taxation of lump sum |
| CA75220 | Sale of patent rights:
Death of seller |
| CA75230 | Sale of patent rights:
Deduction of tax from payments to non residents |
| CA75300 | Expenses: Fees |
| CA75310 | Expenses: Devising a
patented invention |
| CA75400 | Sums received from sale
of patent rights: Spreading royalties |
| CA75410 | Sums received from sale
of patent rights: Payments received for Crown user |
