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The types of income that qualify can arise, for example, from the following:
Note: * For these examples you will have to attribute a notional royalty to the patent to determine the income that qualifies for Patent Box.
Once your patent is granted, profits arising from the period between filing your application and grant of your patent (up to a maximum of 6 years) may qualify for Patent Box. However, no profits arising prior to April 2013 when Patent Box came into force will qualify.