(1)In calculating the profits of a trade, a deduction is allowed for expenses incurred—
(a)in obtaining for the purposes of the trade the grant of a patent or the extension of a patent's term, or
(b)in connection with a rejected or abandoned application for a patent made for the purposes of the trade.
(2)This section does not apply to professions or vocations.
(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.