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Income Tax (Trading and Other Income) Act 2005
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89Expenses connected with patents
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(1)In calculating the profits of a trade, a deduction is allowed for expenses incurred—
(a)in obtaining for the purposes of the trade the grant of a patent or the extension of a patent’s term, or
(b)in connection with a rejected or abandoned application for a patent made for the purposes of the trade.
(2)This section does not apply to professions or vocations.
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