Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 22 (Schedule 2)
Expenses connected with patents, designs and trade marks
Section 22 of Schedule 2 provides a transitional rule allowing a deduction for certain unpaid fees connected with patents, designs or trade marks that were incurred before 1 April 2009.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.