You're absolutely right. That is one of the risks with the policy, so it has to be designed very specifically, so that it can't be evergreened and there are limits to it. Either you would cap the amount, so you can say up to $200 million or half a billion, whatever, in tax relief on this particular patent box, or you would define more specifically what sort of innovations would count as a new patent. You're right, there would absolutely have to be tight guidelines and rules around how that would be done. It could be abused, certainly.
On October 28th, 2014. See this statement in context.