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Contents

Official guidance

Corporate Intangibles Research and Development Manual

CIRD27000 · Leasing of intangible assets

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CIRD27010 · Outline
CIRD27020 · Accountancy background
CIRD27030 · Lessees: scope
CIRD27035 · Lessees: computational consequences
CIRD27050 · Finance leasing of intangible assets: lessors: general
CIRD27060 · Finance leasing of intangible assets: lessors: exclusions
CIRD27070 · Finance leasing of intangible assets: lessors: computational rules: general
CIRD27080 · Finance leasing of intangible assets: lessors: computational rules: change of use
CIRD27090 · Finance leasing of intangible assets: text of financial instrument SI2002/1967

Intangible assets regime: contents
Leasing of intangible assets: contents

CIRD27000 | Leasing of intangible assets: contents

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

Contents9 entries

CIRD27010Leasing of intangible assets: outline
CIRD27020Leasing of intangible assets: accountancy background
CIRD27030Leasing of intangible assets: lessees: scope
CIRD27035Leasing of intangible assets: lessees: computational consequences
CIRD27050Finance leasing of intangible assets: lessors: general
CIRD27060Finance leasing of intangible assets: lessors: exclusions
CIRD27070Finance leasing of intangible assets: lessors: computational rules: general
CIRD27080Finance leasing of intangible assets: lessors: computational rules: change of use
CIRD27090Finance leasing of intangible assets: text of financial instrument SI2002/1967