Income Tax (Trading and Other Income) Act 2005 section 90

Expenses connected with designs or trade marks

Section 90 allows a deduction from trading profits for certain expenses related to the registration and maintenance of designs and trade marks.

• Expenses incurred in registering a design or trade mark for trade purposes are deductible from trading profits.
• Costs of extending the period during which a registered design right remains in force are also deductible.
• Expenses for renewing the registration of a trade mark qualify for deduction.
• This relief applies only to trades and does not extend to professions or vocations.