Expenditure on software , data licences, cloud computing services or consumable items Expenditure on software , data licences, cloud computing services or consumable itemsF1
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Textual amendments
- F1
Words in Sch. 2 para. 122 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. 7(a), 20