Schedules

Schedule 1Relief for research and development

Part 2R&D expenditure on data and cloud computing

7Relief for R&D expenditure on data and cloud computing: consequential amendments

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”.