Software , data licences, cloud computing services or consumable items Software , data licences, cloud computing services or consumable itemsF1
United Kingdom
- 1125“Software , data licences, cloud computing services or consumable items”
- 1126Software , data licences, cloud computing services or consumable items: attributable expenditure
- 1126ZAAttributable expenditure: special rules for data and cloud computing
- 1126AAttributable expenditure: special rules for consumable items
- 1126BAttributable expenditure: further provision
Annotations
Textual amendments
- F1
Words in s. 1125 cross-heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(2), 20
Notes on Part 13
Textual amendments
- F1
Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2