CIRD25000 - Intangible assets excluded from CTA09/PART8: contents

1. CIRD25010

   Introduction
2. CIRD25015

   Partial exclusion of asset: apportionment
3. CIRD25025

   Assets outside FRS102 s18: general
4. CIRD25030

   Assets outside FRS102 s18: rights over tangible assets
5. CIRD25040

   Assets outside FRS102 s18: oil licences
6. CIRD25050

   Assets outside FRS102 s18: financial assets
7. CIRD25060

   Assets outside FRS102 s18: rights in companies, trusts and partnerships
8. CIRD25070

   Assets held for non-qualifying purposes
9. CIRD25090

   Assets held for the purposes of activities outside the charge to CT
10. CIRD25095

    Assets for which capital allowances previously made