# Corporation Tax Act 2009, Section 1126: Software , data licences, cloud computing services or consumable items: attributable expenditure

Extent: E+W+S+N.I.

(1) This section applies for the purposes of this Part to identify when expenditure on software , data licences, cloud computing services or consumable items is attributable to relevant research and development.
(2) Expenditure on software , data licences, cloud computing services or consumable items is so attributable if the software , data licences, cloud computing services or consumable items are employed directly in relevant research and development.
(3) Subsection (4) applies if software , data licences, cloud computing services or consumable items are partly employed directly in relevant research and development.
(4) The appropriate proportion of the expenditure on the software , data licences, cloud computing services or consumable items is treated as attributable to relevant research and development.
(5) Subsection (6) applies if software , data licences, cloud computing services or consumable items are employed in the provision of services, such as secretarial or administrative services, in support of other activities.
(6) The software , data licences, cloud computing services or consumable items are not, as a result of their employment in the provision of those services, to be treated as themselves directly employed in those activities.
(7) This section is subject to sections 1126A and 1126B.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1126 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1126
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.