CIRD220000 - Patent Box: relevant IP profits: contents
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CIRD220100Relevant IP profits: overview
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CIRD220130relevant IP profits: finance income and excluded income
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CIRD220150Relevant IP income: sub contents
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CIRD220430Routine return figure
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CIRD220440Routine return figure: routine deductions
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CIRD220450Routine return figure: deductions that are not routine deductions
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CIRD220460Routine return figure: example
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CIRD220470Elections for small claims treatment: entry criteria
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CIRD220480Elections for small claims treatment: small claims amount
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CIRD220490Marketing assets return figure
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CIRD220500Marketing assets return figure: notional marketing royalty
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CIRD220510Marketing assets return figure: notional marketing royalty: assumptions
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CIRD220520Marketing assets return figure: notional marketing royalty: examples
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CIRD220530Marketing assets return figure: actual marketing royalty
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CIRD220540Profits arising before grant of right
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CIRD220550Patent Box: relevant IP profits: profits arising before grant of right: how relief is given