[1126ZA Attributable expenditure: special rules for data and cloud computing]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1126ZA  Attributable expenditure: special rules for data and cloud computing]

[(1)     Expenditure on data licences or cloud computing services is not to be treated as attributable to relevant research and development if, in connection with the grant of a licence or the provision of a service, a relevant person obtains—

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