Plant and Machinery Allowances (PMA): buildings and structures: computer software
Treat computer software as plant whether or not it would normally be treated as plant.
You should also treat the right to use or otherwise deal with computer software and the software to which the right relates as plant.
Computer software is not defined in the legislation. You should treat computer programs and data of any kind as computer software but not the information stored on the software such as the contents of a spreadsheet. Software is sometimes transferred by electronic means. In such a case there is no physical asset. Expenditure incurred on acquiring software outright qualifies for allowances even if there is no physical asset.