42 Development, design, implementation and management of computer software and computer-implemented systems, including billing and customer service systems, billing and customer service procedures, portals and user interfaces for and on behalf of others; development, design, implementation and management of computer software and computer-implemented systems for billing and customer service systems, billing and customer service procedures and user interfaces for and on behalf of others; development of software and computer-implemented systems for the processing, analysis, storage, retrieval and transmission of data; technical data analysis services in relation to billing and customer service systems; product development services in relation to computer-implemented billing and customer service systems, billing and customer service procedures and user interfaces; software as a service (saas); cloud computing; technical testing, analysis, evaluation and consultancy services in the field of computer security relating to the application of industry standards, including privacy and cyber security requirements; designing web portal services; website design for others; technological research relating to computer software design, software for computer user interfaces, software for data processing and analysis, and billing and customer service systems, software for billing and customer service procedures; computer systems analysis in respect of billing and customer service systems and advisory services relating thereto