|Intangible assets: goodwill, know-how and patent rights
||Deduction given according to depreciation in the accounts, unless the circumstances in Note 1 below apply.
||Reduced rate of CT, down to a minimum of 10%.
|Shares held for at least 12 months in other trading companies
||No gains on disposal if at least 10% of company's share capital held.
|Creative industries producing: films, high-end or children's TV programmes, video games or theatre productions
||Enhanced deductions for certain expenditure and losses surrendered for payable tax credits.