# Finance (No. 2) Act 2023, Paragraph 6: Relief for R&D expenditure on data and cloud computing: consequential amendments

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

In Part 13 (additional relief for expenditure on R&D)—
(a) in Chapter 2 (relief for SMEs: cost of R&D incurred by SME), in section 1052 (qualifying expenditure on in-house direct R&D), in subsection (2)(b), after “software” insert “, data licences, cloud computing services”;
(b) in Chapter 9 (supplementary), in section 1134 (qualifying element of sub-contractor payment: connected persons), in subsection (3)(c), after “software” insert “, data licences, cloud computing services”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.