Transcription of Guidance Notes on the Knowledge Development Box
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Tax and Duty Manual Part 29-03-01. Guidance Notes on the Knowledge Development Box Part 29-03-01. This document should be read in conjunction with Chapter 5 of Part 29 of the Taxes Consolidation Act 1997. Document last updated October 2018. Tax and Duty Manual Part 29-03-01. Table of Contents List of acronyms ..v List of tables ..v List of examples ..v Part 1 Introduction ..1. What is the Knowledge Development Box? ..1. What these Guidance Notes are about ..1. What law these Guidance Notes cover ..1. Terminology ..2. Part 2 The key definitions ..3. Qualifying asset [S. 769G(1), 769H & 769R] ..3. Computer program [S. 769G(1), 769H] ..4. Qualifying patent [ (1)]..5. Family of products or assets [ ] ..9. 3rd category of assets [ ] ..11. Location of IP ..12. Profits from exploiting the qualifying asset.
Tax and Duty Manual Part 29-03-01 Guidance Notes on the Knowledge Development Box Part 29-03-01 This document should be read in conjunction with Chapter 5 of Part 29 of the Taxes
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