HMRC has published a draft Statutory Instrument and Explanatory Memorandum. The draft Statutory Instrument just published specifies the rights to which Part 8A of the Corporation Tax Act 2010 applies (profits arising from the exploitation of patents etc). Article 2 of the Instrument lists the EEA states which can grant such rights and describes the rights by reference to the process under which they are granted.

More information is available at http://www.hmrc.gov.uk/drafts/draft-si-patent-box.pdf