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7.218: Knowledge Development Box (Certification of Inventions)Act 2017

Feeney: The Taxation of Companies 2019

Author:
Michael Feeney
Publisher:
Bloomsbury Professional
Edition:
23rd edition
Publication Date:
2019
Law Stated At:
1 January 2019
Chapter 7: Corporation Tax Incentive Reliefs 7.2: Knowledge Development Box Introduction Definitions and interpretation Application for KDB certificate Certificate to be issued only for one invention except in certain cases Insufficient information with application for a certificate Certain applications made in respect of two or more inventions Withdrawal of application New application made following withdrawn application Decision to issue KDB certificate Decision to refuse to issue KDB certificate Review of decision to refuse to issue KDB certificate New application may be made following refusal to issue KDB certificate Forgery of documents Rules Liability for offences by body corporate Forms ...

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