# Corporation Tax Act 2009, Section 59: Patent royalties


In calculating the profits of a trade, no deduction is allowed for royalties or other sums paid for the use of patents.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/59 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.