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Finance (No. 2) Act 2023
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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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