Related HMRC Manuals

357BP(1)  This section applies for the purposes of this Part.

357BP(2)  “New qualifying IP right”, in relation to a company, means a qualifying IP right which meets condition A, B or C.

357BP(3)  “Old qualifying IP right”, in relation to a company, means a qualifying IP right which does not meet any of those conditions.

357BP(4)  Condition A is that the right was granted or issued to the company in response to an application filed on or after the relevant date.

357BP(5)  Condition B is that the right was assigned to the company on or after the relevant date.

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