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CIRD20200 | Reinvestment relief: computation: contents

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

Contents11 entries

  1. CIRD20205Reinvestment relief: computation: introduction
  2. CIRD20210Reinvestment relief: computation: old asset chargeable intangible asset: complete realisation of asset: proceeds fully reinvested
  3. CIRD20220Reinvestment relief: computation: old asset chargeable intangible asset: complete realisation of asset: proceeds not fully reinvested
  4. CIRD20230Reinvestment relief: computation: old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation
  5. CIRD20235Reinvestment relief: computation: old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation: examples
  6. CIRD20240Reinvestment relief: computation: old asset within CG code
  7. CIRD20270Reinvestment relief: computation: interaction with CG roll-over relief: circumstances where roll-over relief no longer available
  8. CIRD20280Reinvestment relief: computation: interaction with CG roll-over relief: step guide
  9. CIRD20285Reinvestment relief: computation: interaction with CG roll-over relief: tabular summary
  10. CIRD20290Reinvestment relief: computation: interaction with CG roll-over relief: hybrid claims
  11. CIRD20295Reinvestment relief: computation: interaction with CG roll-over relief: hybrid claims: examples