Software or consumable itemsU.K.
1125“Software or consumable items”U.K.
(1)For the purposes of this Part expenditure on software or consumable items means expenditure on—
(a)computer software, or
(b)consumable or transformable materials.
(2)For the purposes of subsection (1)(b) consumable or transformable materials include water, fuel and power.
1126Software or consumable items: attributable expenditureU.K.
(1)This section applies for the purposes of this Part to identify when expenditure on software or consumable items is attributable to relevant research and development.
(2)Expenditure on software or consumable items is so attributable if the software or consumable items are employed directly in relevant research and development.
(3)Subsection (4) applies if software or consumable items are partly employed directly in relevant research and development.
(4)The appropriate proportion of the expenditure on the software or consumable items is treated as attributable to relevant research and development.
(5)Subsection (6) applies if software or consumable items are employed in the provision of services, such as secretarial or administrative services, in support of other activities.
(6)The software 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.