CIRD210175 - Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies: plant breeders’ rights, plant variety rights, and plant protection products with data protection benefits
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
CIRD210175 - Patent Box: qualifying companies: qualifying IP rights: other rights to which Part 8A applies: plant breeders’ rights, plant variety rights, and plant protection products with data protection benefits
The scope of the Patent Box extends to rights similar to patents which relate to human and veterinary medicines, plant breeding and plant varieties. It is not the intention to limit the scope of the Patent Box as a result of the UK’s exit from the EU, so UK equivalent rights have been included from 1 January 2021 (see CTA/357BB), in addition to rights under EU law, which continue to qualify (see CTA/357BBA). Suppleme
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