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”
.