1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2017

14.14Expenditure on Patent Rights TCA97 s755 Subject to certain restrictions an allowance of one-seventeenth of the cost is granted for the period in which the expenditure is incurred and for the...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016