(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, devised an invention for which a patent has been granted, and
(b)are attributable to devising it.
(3)In this section “patent application and maintenance expenses” means expenses incurred by a person in connection with—
(a)the grant or maintenance of a patent,
(b)the extension of the term of a patent, or
(c)a rejected or abandoned application for a patent,
but not incurred for the purposes of any trade carried on by the person.
(4)Relief may not be claimed under this section for patent application and maintenance expenses unless they are expenses which would, if incurred for the purposes of a trade, have been allowable as a deduction in calculating the profits of the trade.
(5)Relief may not be claimed under this section for any expenses if relief for them is given under—
(a)section 582 (calculation of income for the purposes of the charge to tax on royalties etc.), or
(b)any other provision of the Tax Acts.
(6)This section needs to be read with section 603 (contributions to expenditure).