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Finance (No. 2) Act 2023

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Changes over time for: Paragraph 9

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There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 9. Help about Changes to Legislation

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

9In 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”.

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