83 Patent fees etc. and expenses.U.K.
M1Notwithstanding anything in section 74, in computing the profits or gains of a trade there may be deducted as expenses any fees paid or expenses incurred—
(a)in obtaining for the purposes of the trade the grant of a patent, an extension of the term of a patent, the registration of a design or trade mark, [F1an extension of the period for which the right in a registered design subsists] or the renewal of registration of a trade mark, or
(b)in connection with a rejected or abandoned application for a patent made for the purposes of the trade.
Textual Amendments
F1Sch.7 para.36(2) Copyright, Designs and Patents Act 1988 (c.48)—in force on 1August 1989. (Commencement order—S.I. 1989 No.816—not reproduced.)Previously
“the extension of the period of copyright in a design”.
F2Words in s. 83 repealed (31.10.1994) by Trade Marks Act 1994 (c. 26), s. 109(1), Sch. 5; S.I. 1994/2550, art. 2
Modifications etc. (not altering text)
C1S. 83(a) modified (31.10.1994) by Trade Marks Act 1994 (c. 26), s. 109(1), Sch. 4 para. 1(1)(2); S.I. 1994/2550, art. 2
Marginal Citations
M1SOURCE-1970 s. 132