SolvedCIRD25000 | Intangible assets excluded from CTA09/PART8: contents
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
Contents10 entries
- CIRD25010Intangible assets excluded from CTA09/PART8: introduction
- CIRD25015Intangible assets excluded from CTA09/PART8: partial exclusion of asset: apportionment
- CIRD25025Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: general
- CIRD25030Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights over tangible assets
- CIRD25040Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: oil licences
- CIRD25050Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: financial assets
- CIRD25060Intangible assets excluded from CTA09/PART8: assets outside FRS102 s18: rights in companies, trusts and partnerships
- CIRD25070Intangible assets excluded from CTA09/PART8: assets held for non-qualifying purposes
- CIRD25090Intangible assets excluded from CTA09/PART8: assets held for the purposes of activities outside the charge to CT
- CIRD25095Intangible assets excluded from CTA09/PART8: Assets for which capital allowances previously made