CIRD10000 - Intangible assets regime: contents

1. CIRD10100

   Intangible assets: introduction
2. CIRD11000

   Intangible assets within CTA09/Part 8: asset conditions
3. CIRD11500

   Intangible assets within CTA09/PART8: FA02 rule: general conditions
4. CIRD11700

   Intangible assets within CTA09/PART8: time test: exceptions
5. CIRD12000

   Core computational rules: accounting
6. CIRD12500

   Core computational rules: deductible debits: general matters and adjustments for tax purposes
7. CIRD12700

   Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset
8. CIRD13000

   Core computational rules: taxable credits
9. CIRD13200

   Core computational rules: realisation of assets
10. CIRD13600

    Corporate partners
11. CIRD13500

    Core computational rules: CT computation
12. CIRD20000

    Reinvestment relief: general matters and conditions to be satisfied
13. CIRD20200

    Reinvestment relief: computation
14. CIRD20400

    Reinvestment relief: groups of companies
15. CIRD25000

    Intangible assets excluded from CTA09/PART8
16. CIRD25100

    Intangible assets excluded from CTA09/PART8 as special tax rules apply
17. CIRD27000

    Leasing of intangible assets
18. CIRD30000

    Intangible assets: GAAP
19. CIRD30500

    Intangible assets: notes on accounting practice
20. CIRD40000

    Intangible assets: groups
21. CIRD40200

    Intangible assets: groups: tax-neutral transfers
22. CIRD40500

    Intangible assets: groups: degrouping
23. CIRD42000

    Intangible assets: company reorganisations
24. CIRD43000

    Intangible assets: disincorporation relief: post-FA 2002 goodwill
25. CIRD44000

    Restrictions for goodwill and relevant assets
26. CIRD45000

    Intangible assets: related party rules
27. CIRD46000

    Intangible assets: special rules for restricted assets: contents
28. CIRD47000

    Intangible assets: international issues
29. CIRD48000

    Intangible assets: avoidance
30. CIRD49000

    Intangible assets: just and reasonable apportionment