Legislation: CAA 2001, s. 23(2), 71

Key case law: none

HMRC material:


Special rules treat the cost of computer software as expenditure on plant and machinery. CAA 2001, s. 71 deals specifically with the person who ‘incurs capital expenditure in acquiring, for the purposes of the qualifying activity, a right to use or otherwise deal with computer software’ and says that the right and the software are to be treated as plant or machinery belonging to the individual for as long as he is entitled to that right.

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