BIM45950 - Specific deductions: patents and royalties: contents

This chapter deals with the deductions available in calculating the profits of a trade in connection with patents, know-how, copyright, trade marks and design right. It contains the following:

1. BIM45951

   Costs of obtaining or extending patent rights
2. BIM45955

   Expenditure on acquisition of know how
3. BIM45960

   Costs of registering, or extending the life of, trade marks and designs
4. BIM45965

   Payment of royalties etc.