{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1125",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1125.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1125",
  "kind": "section",
  "number": "1125",
  "heading": "“Software , data licences, cloud computing services or consumable items”",
  "text": "(1) For the purposes of this Part expenditure on software , data licences, cloud computing services or consumable items means an amount paid by the company in respect of—\n(a) computer software, ...\n(aa) data licences,\n(ab) cloud computing services, or\n(b) consumable or transformable materials.\n(1A) For the purposes of subsection (1)(aa) a data licence is a licence to access and use a collection of digital data.\n(1B) For the purposes of subsection (1)(ab) cloud computing services include the provision of access to, and maintenance of, remote—\n(a) data storage and hardware facilities;\n(b) operating systems and software platforms.\n(2) For the purposes of subsection (1)(b) consumable or transformable materials include water, fuel and power.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1125(1) substituted (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(3)(b)(i), 20"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1125(1)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(ii), 20"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 1125(1)(aa)(ab) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(iii), 20"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 1125(1A)(1B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(c), 20"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1125 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(3)(a), 20"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1125 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(c) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1125",
    "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."
}