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Ireland · Law · Public

2017/6

Knowledge Development Box (Certification of Inventions) Act 2017

enactedIreland· Seanad Éireann· EN

Introduced

2 November 2016

Last action

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Status

Enacted

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Discovery layer

Source updated

19 July 2021

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1 official language

  • Irish

    An tAcht um Bosca Forbartha Eolais (Deimhniú Aireagán), 2017

Summary

Act to provide for the issue, by the Controller of Patents, Designs and Trade Marks, to a relevant company of a knowledge development box certificate in respect of an invention by that company which is novel, non-obvious and useful, as specified in the definition of "intellectual property for small companies" in section 769R of the Taxes Consolidation Act 1997, in order to enable the company to use the certificate to obtain a tax benefit under the Taxes Consolidation Act 1997; to amend the Patents Act 1992 to ensure that Irish patents granted on or after the commencement of Part 6 of this Act can fall within paragraph (a) of the definition of "qualifying patent" in section 769G of the Taxes Consolidation Act 1997; and to provide for related matters

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7 official files

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