The Profits from Patents (EEA Rights) Order 2013

• Citation: S.I. 2013/420
• Sections: 2

Section 1 Citation and commencement

(1) This Order may be cited as the Profits from Patents (EEA Rights) Order 2013.

(2) This Order comes into force on 1st April 2013.

Section 2 Rights to which Part 8A of CTA 2010 applies

(1) A right corresponding to a right within section 357BB(1)(a) or (b) of the Corporation Tax Act 2010 which is granted under the law of a qualifying EEA state under the standard process applicable in the state is a right to which Part 8A of that Act applies.

(2) The following are qualifying EEA states—

Austria

Bulgaria

Czech Republic

Denmark

Estonia

Finland

Germany

Hungary

Poland

Portugal

Romania

Slovakia

Sweden.

(3) A right is taken to be granted under the standard process applicable in a state in any case unless—

(a) there is more than one process for determining applications for the right under the law of the state, and

(b) the right in question is granted under a process which is less rigorous than another process.

(4) A process is less rigorous than another if it requires—

(a) a less rigorous examination of the application than the other, or

(b) fewer conditions to be met than the other.