CIRD260000 - Patent Box: supplementary: contents
| CIRD260100 | How to make a Patent Box election |
| CIRD260110 | Revocation of a Patent Box election |
| CIRD260120 | Partnerships |
| CIRD260130 | Cost-sharing arrangements |
| CIRD260140 | Meaning of ‘group’ |
| CIRD260150 | Other interpretation |
| CIRD260160 | Interaction with TIOPA 2010 |
| CIRD260170 | Commencement and transitional provisions |
This section contains more guidance on various provisions within the Patent Box not covered in detail elsewhere in the CIRD manual.
