The following IP assets can qualify for benefits under the Patent Box: A patent granted by the UK Intellectual Property Office (IPO) under the Patents Act 1977. A patent granted by the European Patent Office (EPO). A Patent that is granted under the law of a specified European Economic Area state. A right similar to a patent. These rights relate to human and veterinary medicines, plant breeding and plant varieties. Where a person holds marketing authorisation rights in respect of a product in accordance with any European Union legislation and that product benefits from either "marketing protection" or "data protection", the person is treated as having been granted a right to which the Patent Box applies. "Marketing protection" and "data protection" for these purposes are defined in the legislation