CIRD11700 - Intangible assets within CTA09/PART8: FA02 rule exceptions: contents

1. CIRD11705

   Royalties - outline
2. CIRD11710

   Royalties - definition of royalties
3. CIRD11720

   Royalties - general
4. CIRD11725

   Royalties - examples
5. CIRD11730

   Assets already within income regime - introduction
6. CIRD11740

   Assets already within income regime - certain telecommunications assets
7. CIRD11750

   Assets already within income regime - syndicate capacity at Lloyd’s
8. CIRD11760

   Fungible assets - introduction
9. CIRD11770

   Fungible assets - additions to existing holdings outside CTA09/PART8
10. CIRD11780

    Fungible assets - additions to existing holdings: anti-avoidance rule