Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 1 U.K. Relief for research and development

Part 2 U.K. R&D expenditure on data and cloud computing

Relief for R&D expenditure on data and cloud computing: consequential amendments U.K.

8 In Schedule 4 (index of defined expressions), in both places it occurs, after “software” insert “, data licences, cloud computing services”.