Purpose of Patent Box
For clear, concise, cost-effective advice on intellectual property, patents and industrial designs
Patent Box - 
The Purpose of Patent Box
To encourage businesses to:
  • Invent new technologies;
  • Patent what they invent; 
  • Exploit those inventions which they have patented.
In return for doing all three of the above, profits attributable to exploited patented inventions will eventually be subject to a rate of corporation tax reduced to approximately 10%.
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