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Legislation
Corporation Tax Act 2009

Crossheading Software , data licences, cloud computing services or consumable items

  • Section 1125 “Software , data licences, cloud computing services or consumable items”
  • Section 1126 Software , data licences, cloud computing services or consumable items: attributable expenditure
  • Section 1126ZA Attributable expenditure: special rules for data and cloud computing
  • Section 1126A Attributable expenditure: special rules for consumable items
  • Section 1126B Attributable expenditure: further provision
  1. Chapter 9 Supplementary
  2. Crossheading Software , data licences, cloud computing services or consumable items

Crossheading Software , data licences, cloud computing services or consumable items

From legislation.gov.uk

Contents

  1. Section 1125 “Software , data licences, cloud computing services or consumable items”
  2. Section 1126 Software , data licences, cloud computing services or consumable items: attributable expenditure
  3. Section 1126ZA Attributable expenditure: special rules for data and cloud computing
  4. Section 1126A Attributable expenditure: special rules for consumable items
  5. Section 1126B Attributable expenditure: further provision
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