{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/part-15/crossheading-expenditure-on-software-or-consumable-items",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/part-15/crossheading-expenditure-on-software-or-consumable-items.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/part/15/crossheading/expenditure-on-software-or-consumable-items",
  "kind": "crossheading",
  "number": null,
  "heading": "Expenditure on software , data licences, cloud computing services or consumable items",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/part/15/crossheading/expenditure-on-software-or-consumable-items",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}