{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-924",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-924.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/924",
  "kind": "section",
  "number": "924",
  "heading": "Relief for expenses: patent income",
  "text": "(1) Relief may be claimed under this section for patent application and maintenance expenses.\n(2) In this section “patent application and maintenance expenses” means expenses incurred by a company in connection with—\n(a) the grant or maintenance of a patent,\n(b) the extension of the term of a patent, or\n(c) a rejected or abandoned application for a patent,\nbut not incurred for the purposes of any trade carried on by the company.\n(3) Relief may not be claimed under this section for patent application and maintenance expenses unless they are expenses which would, if incurred for the purposes of a trade, have been allowable as a deduction in calculating the profits of the trade.\n(4) This section needs to be read with section 926 (contributions to expenditure).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/924",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}