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