CIRD13500 - Core computational rules: CT computation: contents

1. CIRD13510

   General
2. CIRD13520

   Intangible assets used for a trade or property business
3. CIRD13530

   Intangible assets not used for a trade or property business
4. CIRD13540

   Intangible assets not used for a trade or property business: set-off of non-trading loss against total profits
5. CIRD13550

   Intangible assets not used for a trade or property business: surrender of non-trading loss as group relief
6. CIRD13560

   Intangible assets used for life assurance business