Schedules

Schedule 1Relief for research and development

Part 2R&D expenditure on data and cloud computing

9Relief for R&D expenditure on data and cloud computing: consequential amendments

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”.