http://www.legislation.gov.uk/uksi/2013/420/introduction/made

The Profits from Patents (EEA Rights) Order 2013

en

King's Printer of Acts of Parliament

2013-02-27

CORPORATION TAX

This Order specifies rights to which Part 8A of the Corporation Tax Act 2010 applies (profits arising from the exploitation of patents etc). Article 2 lists the EEA states which can grant such rights and describes the rights by reference to the process under which they are granted.