CIRD10145 | Intangible assets: introduction: assets outside CTA09 rules: location of guidance

Where to find guidance on treatment of grand-fathered assets

As explained in CIRD10140 ‘pre-FA 2002’ goodwill and intangible assets are (subject to some exceptions) outside the provisions introduced by CTA09/PART8 if they were assets created before 1 April 2002 and acquired from a related party before 1 July 2020. And some other intangible assets are excluded more permanently. The principal guidance on the treatment of these assets in other manuals is found, or can be reached from, the following: