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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).