CIRD210000 - Patent Box: qualifying companies: contents

1. CIRD210100

   Qualifying companies: meaning of ‘qualifying company’
2. CIRD210110

   Qualifying companies: meaning of ‘qualifying IP right’
3. CIRD210120

   Exclusive licence: meaning of ‘exclusive licence’
4. CIRD210130

   Exclusive licence: non-commercial or unnecessary terms
5. CIRD210140

   Exclusive licence: exclusivity requirement
6. CIRD210145

   Exclusive Licence: exclusivity requirement: further examples
7. CIRD210150

   Qualifying IP rights: rights to which Part 8A applies
8. CIRD210160

   Qualifying IP rights: EEA qualifying patent jurisdictions
9. CIRD210170

   Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies: Supplementary Protection Certificates and Marketing Authorisations
10. CIRD210175

    Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies: plant breeders’ rights, plant variety rights, and plant protection products with data protection benefits
11. CIRD210180

    Qualifying IP rights: items to which patent relates
12. CIRD210190

    Qualifying IP rights: meaning of ‘qualifying development’
13. CIRD210200

    Qualifying IP rights: development conditions A to D
14. CIRD210210

    Groups: active ownership condition