90Expenses connected with designs or trade marks
This section has no associated Explanatory Notes
(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.