The Profits from Patents (EEA Rights) Order 2013
This Order specifies rights to which Part 8A of the Corporation Tax Act 2010 applies (profits arising from the exploitation of patents etc). Article 2 lists the EEA states which can grant such rights and describes the rights by reference to the process under which they are granted.
Lifecycle
Department
Made
26 Feb 2013
—
In force
01 Apr 2013
Enabling power
The Treasury make this Order under the power conferred by section 357BB(1)(c) and (7) of the Corporation Tax Act 2010:
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