# Finance (No. 2) Act 2023, Paragraph 5: Relief for R&D expenditure on data and cloud computing: consequential amendments

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

In Chapter 6A of Part 3 (trade profits: R&D expenditure credits)—
(a) in section 104D (expenditure on sub-contracted R&D undertaken in-house), in subsection (3)(b), after “software” insert “, data licences, cloud computing services”;
(b) in section 104G (subsidised qualifying expenditure on in-house direct R&D), in subsection (3)(b), after “software” insert “, data licences, cloud computing services”;
(c) in section 104J (qualifying expenditure on in-house direct R&D), in subsection (2)(b), after “software” insert “, data licences, cloud computing services”;
(d) in section 104Y (interpretation), in subsection (2), in the description of sections 1125 to 1126B, after “software” insert “, data licences, cloud computing services”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.