Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD70000 · Telecommunications licences and rights

  • CIRD70105 · Introduction: how the guidance is organised
  • CIRD70110 · Introduction: outline
  • CIRD70150 · Introduction: the legislation: FA00/S87
  • CIRD70155 · Introduction: the legislation: FA00/SCH23
  • CIRD70305 · Wireless telegraphy licences: background
  • CIRD70320 · Wireless telegraphy licences: auctions
  • CIRD70330 · Wireless telegraphy licences: further information
  • CIRD70340 · IRUs: background
  • CIRD70350 · IRUs: particular points
  • CIRD70355 · IRUs: granting of
  • CIRD70360 · Wireless telegraphy licences and IRUs: derived rights
  • CIRD70400 · How the legislation works: introduction
  • CIRD70405 · How the legislation works: expenditure on acquisitions
  • CIRD70410 · How the legislation works: receipts from disposals
  • CIRD70415 · Revaluations
  • CIRD70420 · Traders and non-traders
  • CIRD70505 · Accounting and groups: 'taken into account'
  • CIRD70510 · Accounting and groups: group accounts
  • CIRD70600 · Accounting and groups: commencement provisions
  • CIRD70605 · Accounting and groups: date of acquisition
  • CIRD70610 · Accounting and groups: acquisition from associates or associated companies
  • CIRD70620 · Accounting and groups: controlled foreign companies
  • CIRD70705 · Transition to intangible regime: transitional provisions (CT only)
  • CIRD70710 · Transition to intangible regime: reinvestment relief (CT only)
  1. Telecommunications licences and rights: contents
  2. Telecommunications licences and rights: wireless telegraphy licences: auctions

CIRD70320 | Telecommunications licences and rights: wireless telegraphy licences: auctions

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

Third generation mobiles

The first wireless telegraphy licences to be auctioned were those for third generation mobile telecommunications services. The successful bidders and the amounts paid were:

LicenceBidderAmount
Licence ATIW£4.3847 billion
Licence BVodafone£5.9640 billion
Licence CBT3G£4.0301 billion
Licence DOne2One£4.0036 billion
Licence EOrange£4.0950 billion

Broadband

Subsequently 28GHz Broadband Wireless Fixed Access Spectrum licences have been auctioned. The rules in FA00/SCH23 will apply to these licences too.

PreviousNext
PrivacyTerms