Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 8 U.K. Patent allowances

Chapter 1 U.K. Introduction

464 Patent allowances U.K.

(1) Allowances are available under this Part if a person incurs qualifying expenditure on the purchase of patent rights.

(2) In this Part “patent rights” means the right to do or authorise the doing of anything which would, but for that right, be an infringement of a patent.