NNT isn't actually doing the research, they are just funding a GICAN research project and the specifics of the funding havent been made public.
I worked for years on a similarly commercially funded research project. The patents I generated where owned by the university, but the commercial partner had the exclusive rights the licence the IP. I'm not a tax lawyer so I'm not sure if the uni will receive the new tax break, or whoever licences the IP or both. Also their research agreement may be different. TBH they should be providing more details on the agreement
General comments/chat, page-22014
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