600 Relief for expenses: patent income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Relief from income tax on patent income

600  Relief for expenses: patent income

(1)     Relief may be claimed under this section for—

(a)     inventor's expenses, and

(b)     patent application and maintenance expenses.

(2)     In this section “inventor's expenses” means expenses which—

(a)     have been incurred by an individual who, alone or jointly,

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