CIRD70105 | Telecommunications licences and rights: introduction: how the guidance is organised
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
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If you would like to know how the rules have been superseded for CT purposes see CIRD70705 and CIRD70710.