Knowledge Development Box (Certification of Inventions) Act 2017

Interpretation

2. (1) In this Act—

“Act of 1997” means the Taxes Consolidation Act 1997 ;

“Act of 2015” means the Finance Act 2015 ;

“applicant” means the relevant company making the application concerned;

“application” means an application under section 7 (1);

“Controller” means the Controller of Patents, Designs and Trade Marks;

“industry” includes agriculture;

“KDB” means knowledge development box;

“KDB certificate” means a knowledge development box certificate;

“knowledge development box certificate” has the meaning assigned to it by section 7 (1);

“non-obvious”, in relation to an invention the subject of an application, means that the invention, having regard to the state of the art before the date contained in the application pursuant to section 7 (2)(d), involves an inventive step that is not obvious to a person skilled in the art;

“novel”, in relation to an invention the subject of an application, means that the invention, having regard to the state of the art before the date contained in the application pursuant to section 7 (2)(d), does not form part of the state of the art;

“Minister” means the Minister for Jobs, Enterprise and Innovation;

“prescribed” means prescribed by rules made by the Minister under section 21 ;

“relevant company” means a company—

(a) which is a relevant company within the meaning of the definition of “relevant company” in section 769G (inserted by section 32(1)(a) of the Act of 2015) of the Act of 1997, and

(b) to which section 769R (inserted by section 32(1)(b) of the Act of 2015) of the Act of 1997 applies by virtue of subsection (2) of such section 769R;

“review” means a review under section 14 ;

“specified”, in relation to a form of document, means specified under section 24 ;

“state of the art”, in relation to an invention the subject of an application, means everything made available to the public (whether in the State or elsewhere) by means of a written or oral description, by use, or in any other way, before the date contained in the application pursuant to section 7 (2)(d);

“useful”, in relation to an invention the subject of an application, means that the invention has a specific, credible and substantial utility in that it can be made or used in one or more than one industry.

(2) A reference in this Act to an invention includes a reference to a group of inventions where section 6 so permits.