Section 1126 | Software , data licences, cloud computing services or consumable items: attributable expenditure

(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.