# Finance (No. 2) Act 2023, Paragraph 9: Relief for R&D expenditure on data and cloud computing: consequential amendments

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

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”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.