Search Legislation

Corporation Tax Act 2009

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Expenditure on software , data licences, cloud computing services or consumable items

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Corporation Tax Act 2009, Cross Heading: Expenditure on software , data licences, cloud computing services or consumable items. Help about Changes to Legislation

Expenditure on software [F1, data licences, cloud computing services] or consumable itemsU.K.

Textual Amendments

F1Words in Sch. 2 para. 122 cross-heading inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 7(a), 20

122(1)In relation to expenditure incurred before 1 April 2004, Part 13 applies with the following modifications.U.K.

(2)For “software [F2, data licences, cloud computing services] or consumable items” in each place where it occurs, substitute “ consumable stores ”.

(3)For sections 1125 and 1126 substitute—

1125Consumable stores

(1)For the purposes of this Part expenditure on consumable stores means expenditure that would be treated as expenditure on consumable stores in accordance with normal accounting practice.

(2)For the purposes of this Part expenditure on consumable stores is attributable to relevant research and development if the stores are employed directly in such research and development.

Textual Amendments

F2Words in Sch. 2 para. 122(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 7(b), 20

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?