Corporation Tax Act 2009 (c. 4)

Part 8 U.K. Intangible fixed assets

Chapter 10 U.K. Excluded assets

Assets excluded from this Part except as respects royalties U.K.

813 Computer software treated as part of cost of related hardware U.K.

Except as respects royalties, this Part does not apply to an intangible fixed asset held by a company so far as it represents expenditure by the company on computer software that falls to be treated for accounting purposes as part of the costs of the related hardware.