The prior art is essentially everything which was made available to the public before the filing date of the patent.
Such patents have a maximum term of eight years from the filing date.
The filing date of the new document has been set for January 10, 2012.
In order for the '355 patent to be valid, it must have an early enough filing date.
The filing date for the final annual return will be April 15.
The filing date may be extended where the return is issued late.
The term of patent is 20 years from the filing date.
If your company does this, the filing date is 30 months after the start of the period covered by its accounts.
However, you can amend your return up to 12 months after the filing date.
You'll have to pay interest on this from the filing date, when the tax was originally due.