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CIRD70000 | Telecommunications licences and rights: contents

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

Contents24 entries

  1. CIRD70105Telecommunications licences and rights: introduction: how the guidance is organised
  2. CIRD70110Telecommunications licences and rights: introduction: outline
  3. CIRD70150Telecommunications licences and rights: introduction: the legislation: FA00/S87
  4. CIRD70155Telecommunications licences and rights: introduction: the legislation: FA00/SCH23
  5. CIRD70305Telecommunications licences and rights: wireless telegraphy licences: background
  6. CIRD70320Telecommunications licences and rights: wireless telegraphy licences: auctions
  7. CIRD70330Telecommunications licences and rights: wireless telegraphy licences: further information
  8. CIRD70340Telecommunications licences and rights: IRUs: background
  9. CIRD70350Telecommunications licences and rights: IRUs: particular points
  10. CIRD70355Telecommunications licences and rights: IRUs: granting of
  11. CIRD70360Telecommunications licences and rights: wireless telegraphy licences and IRUs: derived rights
  12. CIRD70400Telecommunications licences and rights: how the legislation works: introduction
  13. CIRD70405Telecommunications licences and rights: how the legislation works: expenditure on acquisitions
  14. CIRD70410Telecommunications licences and rights: how the legislation works: receipts from disposals
  15. CIRD70415Telecommunications licences and rights: revaluations
  16. CIRD70420Telecommunications licences and rights: traders and non-traders
  17. CIRD70505Telecommunications licences and rights: accounting and groups: 'taken into account'
  18. CIRD70510Telecommunications licences and rights: accounting and groups: group accounts
  19. CIRD70600Telecommunications licences and rights: accounting and groups: commencement provisions
  20. CIRD70605Telecommunications licences and rights: accounting and groups: date of acquisition
  21. CIRD70610Telecommunications licences and rights: accounting and groups: acquisition from associates or associated companies
  22. CIRD70620Telecommunications licences and rights: accounting and groups: controlled foreign companies
  23. CIRD70705Telecommunications licences and rights: transition to intangible regime: transitional provisions (CT only)
  24. CIRD70710Telecommunications licences and rights: transition to intangible regime: reinvestment relief (CT only)