Paragraph 7 Relief for R&D expenditure on data and cloud computing: consequential amendments
United Kingdom
In Schedule 2 (transitionals and savings), in Part 15 (research and development)—
(a)
in the italic heading before paragraph 122, after “software” insert “, data licences, cloud computing services”;
(b)
in paragraph 122(2), after “software” insert “, data licences, cloud computing services”.