CIRD25100 - Intangible assets excluded from CTA09/PART8 as special tax rules apply: contents

1. CIRD25105

   Introduction
2. CIRD25110

   Except as regards royalties: overview
3. CIRD25115

   Except as regards royalties: assets held for life assurance business
4. CIRD25120

   Except as regards royalties: assets held for mutual trade or business
5. CIRD25130

   Except as regards royalties: master versions of films and sound recordings
6. CIRD25140

   Except as regards royalties: computer software treated as part of cost of related hardware
7. CIRD25145

   Websites for which capital allowances have been claimed
8. CIRD25150

   Research and development and other computer software: overview
9. CIRD25160

   Research and development: approach
10. CIRD25170

    Research and development: computational provisions which continue to apply
11. CIRD25180

    Election in respect of capital expenditure on computer software: approach and procedure
12. CIRD25190

    Election in respect of capital expenditure on computer software: computational consequences