CIRD274000 - Patent Box: R&D fraction: contents

1. CIRD274100

   Patent Box : R&D fraction: Overview
2. CIRD274200

   Patent Box : The terms of the R&D fraction
3. CIRD274300

   Patent Box : Terms of the Fraction: R&D Direct expenditure
4. CIRD274400

   Patent Box: Terms of the R&D fraction : R&D subcontractor expenditure
5. CIRD274500

   Patent Box: terms of the fraction: Acquisition of relevant qualifying IP rights
6. CIRD274600

   Patent Box: Acquisition costs: Interaction between CTA10 Part 8A and CTA09 Part 8 regarding the value of 'A'