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  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
27 November 2024 - See all updates
  1. Back to contents
  2. CIRD10000

CIRD27000 - Leasing of intangible assets: contents

  1. CIRD27010
    Outline
  2. CIRD27020
    Accountancy background
  3. CIRD27030
    Lessees: scope
  4. CIRD27035
    Lessees: computational consequences
  5. CIRD27050
    Lessors: general
  6. CIRD27060
    Lessors: exclusions
  7. CIRD27070
    Lessors: computational rules: general
  8. CIRD27080
    Lessors: computational rules: change of use
  9. CIRD27090
    Text of financial instrument SI2002/1967
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