Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
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.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.