Section 90 Expenses connected with designs or trade marks
In calculating the profits of a trade, a deduction is allowed for expenses incurred in obtaining for the purposes of the trade—
(a)
the registration of a design or trade mark,
(b)
the extension of a period for which the right in a registered design subsists, or
(c)
the renewal of registration of a trade mark.
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)