Corporation Tax Act 2009 section 90

Expenses connected with designs or trade marks

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

• Expenses for registering a design or trade mark for trade purposes are deductible when calculating trading profits
• Costs of extending the period for which a registered design right subsists are also deductible
• Expenses for renewing the registration of a trade mark qualify for deduction
• In many cases, the intangible fixed assets regime in Part 8 of the Act takes priority over this section, but it remains relevant for certain situations not covered by that regime