11 Treatment of profits from patents etc: small profits rate of corporation tax

Section 11 Treatment of profits from patents etc: small profits rate of corporation tax

Finance (No 2) Act 2023 (2023 c 30) | Legislation
Finance (No 2) Act 2023 (2023 c 30) | Legislation

11  Treatment of profits from patents etc: small profits rate of corporation tax

(1)     In section 357A of CTA 2010 (election for special treatment of profits from patents etc), in subsection (3)—

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