BIM51450 - Broadcasting: contents

Intangible assets regime for companies

The following guidance is of limited application only.

Companies acquiring or selling licences since 1 April 2002 are subject to the rules set out in the intangible assets regime for companies. This is covered more fully in the Corporate Intangibles Research and Development (CIRD) manual.

For guidance on whether or not an intangible asset is an existing asset or a new asset for the purposes of the intangible assets regime, please see the guidance at CIRD10140.

If the intangible assets regime applies then it takes precedence over the guidance in this chapter.

This chapter contains the following:

1. BIM51455

   Broadcasters: overview of broadcasting licences
2. BIM51460

   Broadcasters: unincorporated broadcasters: tax treatment of broadcasting licence fees
3. BIM51465

   Broadcasters: unincorporated broadcasters: tax treatment of incidental costs of obtaining a broadcast licence