Statute
Section 813 — Corporation Tax Act 2009: Computer software treated as part of cost of related hardware
Text of the provision Official document
Computer software treated as part of cost of related hardware 813 Except as respects royalties, this Part does not apply to an intangible fixed asset held by a company so far as it represents expenditure by the company on computer software that falls to be treated for accounting purposes as part of the costs of the related hardware.
Official source: legislation.gov.uk
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