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CIRD20000 | Reinvestment relief: general matters and conditions to be satisfied: contents

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

Contents16 entries

  1. CIRD20010Reinvestment relief: general matters and conditions to be satisfied: introduction
  2. CIRD20015Reinvestment relief: general matters and conditions to be satisfied: provisional entitlement to relief
  3. CIRD20020Reinvestment relief: general matters and conditions to be satisfied: outline of detailed guidance
  4. CIRD20025Reinvestment relief: general matters and conditions to be satisfied: comparison with CG roll-over relief
  5. CIRD20035Reinvestment relief: general matters and conditions to be satisfied: by asset realised: chargeable intangible asset requirement: general
  6. CIRD20040Reinvestment relief: general matters and conditions to be satisfied: by asset realised: chargeable intangible asset requirement: telecommunications assets and Lloyd's syndicate capacity
  7. CIRD20050Reinvestment relief: general matters and conditions to be satisfied: by asset realised: assets within CG code
  8. CIRD20060Reinvestment relief: general matters and conditions to be satisfied: on realisation: proceeds test
  9. CIRD20070Reinvestment relief: general matters and conditions to be satisfied: on realisation: exclusion of deemed realisations
  10. CIRD20080Reinvestment relief: general matters and conditions to be satisfied: on realisation: part realisation of asset to related party
  11. CIRD20105Reinvestment relief: general matters and conditions to be satisfied: by new asset: summary
  12. CIRD20110Reinvestment relief: general matters and conditions to be satisfied: by new asset: time limits for reinvestment
  13. CIRD20120Reinvestment relief: general matters and conditions to be satisfied: by new asset: expenditure must be capitalised
  14. CIRD20130Reinvestment relief: general matters and conditions to be satisfied: by new asset: must be 'chargeable intangible asset'
  15. CIRD20140Reinvestment relief: general matters and conditions to be satisfied: by new asset: deemed acquisition: reacquisition of the same asset
  16. CIRD20150Reinvestment relief: general matters and conditions to be satisfied: form of claim