1125“Software or consumable items”U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Part expenditure on software or consumable items means expenditure on—
(a)computer software, or
(b)consumable or transformable materials.
(2)For the purposes of subsection (1)(b) consumable or transformable materials include water, fuel and power.