Paragraph 9 Relief for R&D expenditure on data and cloud computing: consequential amendments
United Kingdom
In section 357BLB of CTA 2010 (qualifying expenditure on relevant R&D undertaken in-house)—
(a)
in subsection (2), in paragraph (b), after “software” insert “, data licences, cloud computing services”;
(b)
in subsection (7)—
(i)
in paragraph (c), after “software” insert “, data licences, cloud computing services”;
(ii)
in paragraph (d), after “software” insert “, data licences, cloud computing services”.