Allowances are available1 if a person incurs qualifying expenditure2 on the purchase of patent rights3.
'Patent rights' means the right to do or authorise the doing of anything which would, but for that right, be an infringement of a patent4. References to expenditure incurred on the purchase of patent rights include expenditure incurred on obtaining a right to acquire future patent rights5; and if a person incurs expenditure on obtaining a right to acquire future patent rights and subsequently acquires those rights, the expenditure is treated as having been expenditure on the purchase of those rights
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234