Patent box in force

The order bringing patents of certain European Economic Area states within the patent box (the optional 10% rate of corporation tax for company profits earned after 1 April 2013 from patented inventions and certain other innovations) was made on 27 February 2013 and came into force on 1 April 2013. The order is identical to the draft that HMRC published for comment on 6 November 2012.

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