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—^F1

(a)computer software, ...^F2

(aa)data licences,^F3

(ab)cloud computing services, or^F3

(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.^F4

(1B)For the purposes of subsection (1)(ab) cloud computing services include the provision of access to, and maintenance of, remote—^F4

(a)data storage and hardware facilities;^F4

(b)operating systems and software platforms.^F4

(2)For the purposes of subsection (1)(b) consumable or transformable materials include water, fuel and power.