CIRD200000 - Patent Box: contents

CIRD200100 Overview of the Patent Box regime
CIRD201000 Reduced CT rate for profits from patents
CIRD210000 Qualifying companies
CIRD220000 Relevant IP profits
CIRD230000 Streaming
CIRD240000 Relevant IP losses
CIRD250000 Anti-avoidance
CIRD260000 Supplementary