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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: IRUs: particular points

CIRD70350 | Telecommunications licences and rights: IRUs: particular points

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

International private leased circuits

An international private leased circuit is a circuit leased from an international facilities operator that crosses one or more international boundaries. If it is an IRU (or a right derived from such a right) then the rules in FA00/SCH23 will apply.

Ducts

If rights are to use only the ducts then they are not rights to use a telecommunications cable system and are not within the rules in FA00/SCH23.

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