Knowledge Development Box (Certification of Inventions) Act 2017
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PART 3 Application for KDB Certificate, Determination of Application and Reviews | ||
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Application for KDB certificate | ||
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7. (1) Subject to subsections (2) and (3), a relevant company may make an application, in the specified form and accompanied by the prescribed fee (if any), to the Controller for the issue of a certificate (in this Act referred to as a “knowledge development box certificate”) for the purposes of section 769R (inserted by section 32(1)(b) of the Act of 2015) of the Act of 1997 and, in particular, for the purposes of the definition of “intellectual property for small companies” in subsection (1) of such section 769R. | ||
(2) Without prejudice to the generality of section 24 , the application shall contain the following information: | ||
(a) evidence that the applicant is a relevant company (which may be a statutory declaration to that effect); | ||
(b) the title of the invention in sufficient detail to indicate the matter to which the invention relates; | ||
(c) a full, clear, concise and accurate description in writing of the invention and of the manner and process of making and using it, including any drawings, images or other evidentiary material which may assist in understanding the nature of the invention and such other information which might materially assist in the making of a decision on the application by the Controller whether to issue a KDB certificate in respect of the invention; | ||
(d) for the purposes of determining if the invention is novel and non-obvious, the date on which the process, product or technology which is or comprises the invention began to be used, produced or marketed; | ||
(e) the novel features or improvements contained in the invention which were not part of the state of the art in the field of technology concerned before the date referred to in paragraph (d); | ||
(f) the features of the invention which were part of the state of the art in the field of technology concerned, and were known to the applicant, on or before the date referred to in paragraph (d); | ||
(g) without prejudice to the generality of paragraph (c) — | ||
(i) a description of the advantageous effects (if any) of the invention with reference to— | ||
(I) the state of the art in the field of technology concerned, and | ||
(II) the way in which the invention is made and used in industry, | ||
and | ||
(ii) if the invention is described as an improvement, a description of the invention pointing out the part or parts of the process, or the technical features, to which the improvement relates, focusing on the exact nature of the improvement and to such parts or technical features which cooperate with the improvement or as otherwise may be necessary for a complete understanding or description of the improvement. | ||
(3) The application shall be accompanied by— | ||
(a) an opinion from a patent agent which attests (including attests by way of reference to the information required by subsection (2)(e) and (f)) to the invention being novel, non-obvious and useful on the date contained in the application pursuant to subsection (2)(d), and | ||
(b) evidence to support that opinion. | ||
(4) In this section, “patent agent” has the meaning assigned to it by section 2 (1) of the Patents Act 1992 . | ||
(5) The Office of the Revenue Commissioners shall, within 3 months of the enactment of this Act, publish a guidance document to provide information to businesses considering making an application for a KDB certificate. |