CA70000 - Know-how: Contents

1. CA70001

   Intellectual property for companies - New regime from 1/4/2002
2. CA70010

   General - Definition
3. CA70020

   General - Outline of allowances regime
4. CA70030

   General - Commercial know-how and franchise agreements do not qualify for capital allowances
5. CA70040

   General - Acquired by holding company
6. CA70050

   General - Treat as property for capital allowances and ITTOIA purposes
7. CA71000

   Allowances - Qualifying expenditure
8. CA71100

   Allowances - Pooling of qualifying expenditure
9. CA71200

   Allowances - Calculation of allowances and charges
10. CA71300

    Allowances - Disposal values
11. CA71400

    Allowances - How allowances are given and charges are made
12. CA72000

    Receipts - Normally revenue
13. CA72200

    Receipts - When receipt is capital
14. CA72300

    Receipts - Goodwill treatment
15. CA72400

    Receipts - Trading receipt treatment
16. CA72500

    Receipts - Treatment of receipts
17. CA72600

    Receipts - Keep-out covenants
18. CA73000

    Payments to acquire know-how
19. CA74000

    Offshore diving contractors agreement