Making use of the patent box
создатель Paul Davies
1. [Active ownership condition](https://library.croneri.co.uk/po-heading-id_FrapXkq7C0-q_GSeRSGyrg)
1.1. Not applicable to stand-alone companies
1.2. Group company which meets development condition by performing qualifying development itself
1.3. Special rules where group company does not perform "qualifying development" itself
2. [IP rights to which patent box applies](https://library.croneri.co.uk/po-heading-id_vQLw_fNeA02tDrcDTCUYdg)
2.1. UK Intellectual Property Office patents
2.2. European Patent Office patents
2.3. Corresponding rights of specified EEA states
2.4. Supplementary protection certificates for medicinal products
2.5. Plant breeders' rights
2.6. Community plant variety rights
3. [Relevant IP profits computation - small claims method](https://library.croneri.co.uk/po-heading-id_0olwY4bDH0u-zEG5jzZNVg)
3.1. Notional royalty election
3.2. Small claims figure election
3.3. Global streaming election
4. [IP losses](https://library.croneri.co.uk/po-heading-id_M2JMbs9kLUqyMQ_sLNr4BA)
4.1. 1. Relief against other relevant IP trading profits of same company
4.2. 2. Relief against relevant IP profits of another group company
4.3. 3. Carry-forward against same trade IP profits of same company or another group company
5. [Anti-avoidance](https://library.croneri.co.uk/po-heading-id_bSGouG0cOEK2zSQibpVV2A)
6. [Relevant IP profits computation - streaming method](https://library.croneri.co.uk/po-heading-id_0yL-wLeNREuQ_mbQ68aafw)
6.1. 1. Standard income stream
6.2. 2. Relevant IP income stream
6.2.1. Process level
6.2.2. Product level
6.2.3. Patent level
6.3. 3. Allocate trading expenses to sub-streams
6.4. 4. Deduct non-excluded trading expenses & routine return
6.5. 5. Deduct marketing assets return
6.6. 6. R&D fraction adjustment
6.7. 7. Aggregate relevant IP income sub-streams
6.8. 8. Add prior-year amounts
6.9. 9. Calculate additional deduction
6.10. 10. Calculate CT payable
7. [Development condition](https://library.croneri.co.uk/po-heading-id_7ahaROXXD0OvNJkbD2ObXw)
7.1. Definition of "Qualifying development"
7.2. Basic rule where claimant carries out "qualifying development"
7.2.1. Special rules where claimant joins or leaves a group
7.3. Group situations where claimant has not carried out "qualifying development"
7.3.1. Special rules apply