1126 Software[, data licences, cloud computing services] or consumable items: attributable expenditure
Corporation Tax Act 2009 (2009 c 4) | Legislation

1126  Software[, data licences, cloud computing services] or consumable items: attributable expenditure

(1)     This section applies for the purposes of this Part to identify when expenditure on software[, data licences, cloud computing services] or consumable items is attributable to relevant research and development.

(2)     Expenditure on software[, data licences, cloud

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