Section 1125 | “Software , data licences, cloud computing services or consumable items”

(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.