# Corporation Tax Act 2009, Section 89: Expenses connected with patents


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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/89 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.