[1126B Attributable expenditure: further provision]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1126B  Attributable expenditure: further provision]

[(1)     The Treasury may by regulations make provision for the purpose of identifying when expenditure on [data licences, cloud computing services or] consumable items is attributable to relevant research and development, including provision modifying the effect of section 1126[, 1126ZA] or 1126A.

(2)

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