Corporation Tax Act 2010 section 357BB

Rights to which this Part applies

Section 357BB defines the specific types of intellectual property rights that qualify for the Patent Box regime, covering patents, supplementary protection certificates, plant breeders' rights, and certain regulatory protections for medicinal, veterinary and plant protection products.

• Qualifying rights include UK patents, European patents, corresponding EEA patents, supplementary protection certificates, and plant breeders' rights under the Plant Varieties Act 1997
• Patent applications blocked from publication on national security grounds are treated as granted patents for Patent Box purposes
• Products benefiting from marketing protection or data protection under human medicines, veterinary medicines or plant protection regulations are treated as holding a qualifying right
• The Treasury has the power to amend the scope of qualifying rights by order, including updating the circumstances in which marketing or data protection counts