Section 1125 — Corporation Tax Act 2009: “Software , data licences, cloud computing services or consumable items”

“Software , data licences, cloud computing services or consumable items” 1125 1 For the purposes of this Part expenditure on software , data licences, cloud computing services or consumable items means an amount paid by the company in respect of —

a computer software, ... aa data licences, ab cloud computing services, or b consumable or transformable materials. 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.