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<p>We have sought to ensure that the potential changes required by the proposed OECD
methodology in assessing intellectual property regimes have as small an impact on
the availability of the Patent Box as possible, by negotiating changes to the methodology
to take account of UK concerns. At this stage it is too early to estimate the effect
on inward research and development, as limited data is available on current take-up
of the Patent Box due to time available for companies to file their first tax returns
showing the effect of Patent Box elections.</p><p> </p><p> </p><p> </p><p> </p>
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