CIRD70150 | Telecommunications licences and rights: introduction: the legislation: FA00/S87
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
This section says that the rules in FA00/SCH23 apply to amounts relating to the acquisition, disposal or revaluation of:
Certain licences granted under the Wireless Telegraphy Acts (see CIRD70305).
IRUs (see CIRD70340).
Rights derived from the licences or IRUs (see CIRD70360).