Statutory Instruments

2013 No. 420

Corporation Tax

The Profits from Patents (EEA Rights) Order 2013

Made

26th February 2013

Laid before the House of Commons

27th February 2013

Coming into force

1st April 2013

The Treasury make this Order under the power conferred by section 357BB(1)(c) and (7) of the Corporation Tax Act 2010(1):

(1)

2010 c.4. Section 357BB was inserted by paragraph 1(1) of Schedule 2 to the Finance Act 2012 (c.14).