Section 1126 — Corporation Tax Act 2009: Software , data licences, cloud computing services or consumable items: attributable expenditure

Software , data licences, cloud computing services or consumable items: attributable expenditure 1126 1 This section applies for the purposes of this Part to identify when expenditure on software , data licences, cloud computing services or consumable items is attributable to relevant research and development.

2 Expenditure on software , data licences, cloud computing services or consumable items is so attributable if the software , data licences, cloud computing services or consumable items are employed directly in relevant research and development.

3 Subsection (4) applies if software , data licences, cloud computing services or consumable items are partly employed directly in relevant research and development.

4 The appropriate proportion of the expenditure on the software , data licences, cloud computing services or consumable items is treated as attributable to relevant research and development.

5 Subsection (6) applies if software , data licences, cloud computing services or consumable items are employed in the provision of services, such as secretarial or administrative services, in support of other activities.

6 The software , data licences, cloud computing services or consumable items are not, as a result of their employment in the provision of those services, to be treated as themselves directly employed in those activities.

7 This section is subject to sections 1126A and 1126B.