# Income Tax (Trading and Other Income) Act 2005, Section 90: Expenses connected with designs or trade marks


(1) 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.
(2) This section does not apply to professions or vocations.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/90 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.