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<h1>Pre-2000 Section 10B treats 'computer programmes' as including processing or management of electronic data, extending tax relief</h1> Profits and gains of an undertaking attributable to production of computer programmes under the pre-2000 version of section 10B are to be interpreted as if the term 'computer programmes' included 'computer programmes or processing or management of electronic data,' thereby extending tax treatment to activities involving processing or management of electronic data; the amendment was inserted effective 1 April 1994.