HC Deb 15 November 1976 vol 919 c376W
Mr. Kelley

asked the Chancellor of the Exchequer if he will consider allowing expenditure on the registration of patents, and any agents' fees reasonably incurred, to rank for income tax relief in view of the fact that at present the small innovator is deterred pursuing ideas and invention which might be in the national advantage.

Mr. Robert Sheldon

I shall let my hon. Friend have a reply as soon as possible.