Related Commentary  Related HMRC Manuals

1126(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.

1126(2)  Expenditure on software or consumable items is so attributable if the software or consumable items are employed directly in relevant research and development.

1126(3)  Subsection (4) applies if software or consumable items are partly employed directly in relevant research and development.

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