Commentary on Sections Overview Chapter 10: Excluded assets Section 813: Computer software treated as part of cost of related hardware
2132.This section excludes, except as regards royalties, intangible fixed assets to the extent they represent expenditure on certain computer software. It is based on paragraph 81 of Schedule 29 to FA 2002.
2133.Software acquired with the related hardware is not treated as an intangible asset under accountancy rules, so it is excluded from the intangible fixed assets regime.