601 How relief is given under section 600
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

601  How relief is given under section 600

(1)     This section sets out how relief for expenses is given where a person makes a claim under section 600.

(2)     The amount of the expenses must be deducted from or set off against the person's income from patents for the tax year in which the expenses were incurred.

[(2A)     The deduction or set-off

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