CA75000 - Patents: Contents

1. CA75001

   Intellectual property for companies - new regime from 1/4/2002
2. CA75010

   General - Meaning of patent
3. CA75020

   General - Definitions
4. CA75030

   General - Licences
5. CA75100

   Allowances - Qualifying expenditure
6. CA75110

   Allowances - Calculation of allowances
7. CA75120

   Allowances - Balancing allowances and charges
8. CA75130

   Allowances - How allowances are given and charges are made
9. CA75140

   Allowances - Expenditure incurred before 1 April 1986
10. CA75200

    Sale of patent rights - General
11. CA75210

    Sale of patent rights - Taxation of lump sum
12. CA75220

    Sale of patent rights - Death of seller
13. CA75230

    Sale of patent rights - Deduction of tax from payments to non residents
14. CA75300

    Expenses - Fees
15. CA75310

    Expenses - Devising a patented invention
16. CA75400

    Sums received from sale of patent rights - Spreading royalties
17. CA75410

    Sums received from sale of patent rights - Payments received for Crown user