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