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Corporation Tax Act 2009
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Changes over time for: Section 1125
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Corporation Tax Act 2009, Section 1125 is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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1125“Software [F1, data licences, cloud computing services] or consumable items”U.K.
This section has no associated Explanatory Notes
(1)For the purposes of this Part expenditure on software [F2, data licences, cloud computing services or consumable items means an amount paid by the company in respect of]—
(a)computer software, F3...
[F4(aa)data licences,
(ab)cloud computing services, or]
(b)consumable or transformable materials.
[F5(1A)For the purposes of subsection (1)(aa) a data licence is a licence to access and use a collection of digital data.
(1B)For the purposes of subsection (1)(ab) cloud computing services include the provision of access to, and maintenance of, remote—
(a)data storage and hardware facilities;
(b)operating systems and software platforms.]
(2)For the purposes of subsection (1)(b) consumable or transformable materials include water, fuel and power.
Textual Amendments
F1Words in s. 1125 heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(a), 20
F2Words in s. 1125(1) substituted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(i), 20
F3Word in s. 1125(1)(a) omitted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(ii), 20
F4S. 1125(1)(aa)(ab) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(b)(iii), 20
F5S. 1125(1A)(1B) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 3(3)(c), 20
Modifications etc. (not altering text)
C1S. 1125 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(c) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
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