# Corporation Tax Act 2009, 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/90 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.