{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1126B",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1126B.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1126B",
  "kind": "section",
  "number": "1126B",
  "heading": "Attributable expenditure: further provision",
  "text": "(1) The Treasury may by regulations make provision for the purpose of identifying when expenditure on data licences, cloud computing services or consumable items is attributable to relevant research and development, including provision modifying the effect of section 1126 , 1126ZA or 1126A.\n(2) Regulations under this section may include provision about—\n(a) the circumstances in which expenditure on data licences, cloud computing services or consumable items employed directly in relevant research and development is, or is not, to be treated as attributable to that relevant research and development;\n(b) the circumstances in which data licences, cloud computing services or consumable items are, or are not, to be treated as employed directly in relevant research and development.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Regulations under this section may amend—\n(a) section 1126;\n(aa) section 1126ZA;\n(b) section 1126A;\n(c) any other provision of this Act, if that is appropriate in consequence of provision made under paragraph (a) or (b).\n(5) Regulations under this section may make provision that has effect in relation to expenditure incurred before the making of the regulations, provided that it does not increase any person's liability to tax.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 1126A, 1126B inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1126B(1) 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(7)(a)(i), 20"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 1126B(1) 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(7)(a)(ii), 20"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1126B(2)(a) 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(7)(b)(i), 20"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1126B(2)(b) 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(7)(b)(ii), 20"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 1126B(3) 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. 9(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 1126B(4)(aa) 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(7)(c), 20"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 1126-1126B applied (with modifications) by 2010 c. 4, s. 357BLB(7)(d) (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/1126B",
    "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."
}