SCHEDULES
SCHEDULE 2Transitionals and savings
Part 6Trading income
Expenses connected with patents, designs and trade marks
22
1
This paragraph applies if—
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.