CIRD70105 | Telecommunications licences and rights: introduction: how the guidance is organised

The telecommunications licences and rights part of the manual tells you about the tax treatment of:

• Certain licences granted under the Wireless Telegraphy Acts.

• IRUs.

• Rights derived from the licences or from IRUs.

The full list of contents is at CIRD70000 but in general terms:

• If you are looking for a brief introduction to the subject see CIRD70110.

• If you would like to follow the legislation through, CIRD70150 and CIRD70155 give a brief guide to the provisions.

• If you would like to find out more about the licences and IRUs to which the rules apply see CIRD70305 onwards.

• If you are interested in how the legislation works see CIRD70400 onwards.

• If you would like to find out more about the accounting rules see CIRD70505 onwards.

• If you would to know about the commencement provisions see CIRD70600 onwards.

• If you would like to know how the rules have been superseded for CT purposes see CIRD70705 and CIRD70710.