# Corporation Tax Act 2009, Section 813: Computer software treated as part of cost of related hardware


Except as respects royalties, this Part does not apply to an intangible fixed asset held by a company so far as it represents expenditure by the company on computer software that falls to be treated for accounting purposes as part of the costs of the related hardware.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/813 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-813
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.