22(1)This paragraph applies if—U.K.
(a)fees have been incurred, but not paid, for the purposes of a trade in connection with any of the matters mentioned in section 89 or 90,
(b)the fees were incurred in a period of account no part of which falls in an accounting period ending after 31 March 2009, and
(c)the fees have not been taken into account in calculating the profits of the trade of any accounting period.
(2)A deduction is allowed for the fees in calculating the profits of the period of account in which they are paid.