Schedules

Schedule 1 U.K.Relief for research and development

Part 2 U.K.R&D expenditure on data and cloud computing

Relief for R&D expenditure on data and cloud computing: consequential amendments U.K.

7 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”.