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Corporation Tax Act 2010
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Rhagor o Adnoddau
Changes over time for: Section 357BE
Alternative versions:
- 17/07/2012- Amendment
- 31/01/2013
Point in time
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 357BE is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1357BEThe active ownership conditionU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A company meets the active ownership condition for an accounting period if all or almost all of the qualifying IP rights held by the company in that accounting period are rights in respect of which condition A or B is met.
(2)Condition A is that during the accounting period the company performs a significant amount of management activity in relation to the rights.
(3)In subsection (2) “management activity”, in relation to any qualifying IP rights, means formulating plans and making decisions in relation to the development or exploitation of the rights.
(4)Condition B is that the company meets the development condition in relation to the rights by virtue of section 357BC(2) or (3).
(5)Any reference in this section to a qualifying IP right held by the company includes a reference to a qualifying IP right in respect of which the company holds an exclusive licence.]
Textual Amendments
F1Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
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