CIRD70000 - Telecommunications licences and rights: contents

1. CIRD70105

   Introduction: how the guidance is organised
2. CIRD70110

   Introduction: outline
3. CIRD70150

   Introduction: the legislation: FA00/S87
4. CIRD70155

   Introduction: the legislation: FA00/SCH23
5. CIRD70305

   Wireless telegraphy licences: background
6. CIRD70320

   Wireless telegraphy licences: auctions
7. CIRD70330

   Wireless telegraphy licences: further information
8. CIRD70340

   IRUs: background
9. CIRD70350

   IRUs: particular points
10. CIRD70355

    IRUs: granting of
11. CIRD70360

    Wireless telegraphy licences and IRUs: derived rights
12. CIRD70400

    How the legislation works: introduction
13. CIRD70405

    How the legislation works: expenditure on acquisitions
14. CIRD70410

    How the legislation works: receipts from disposals
15. CIRD70415

    How the legislation works: revaluations
16. CIRD70420

    How the legislation works: traders and non-traders
17. CIRD70505

    Accounting and groups: ‘taken into account’
18. CIRD70510

    Accounting and groups: group accounts
19. CIRD70600

    Accounting and groups: commencement provisions
20. CIRD70605

    Accounting and groups: date of acquisition
21. CIRD70610

    Accounting and groups: acquisition from associates or associated companies
22. CIRD70620

    Accounting and groups: controlled foreign companies
23. CIRD70705

    Transition to intangible regime: transitional provisions (CT only)
24. CIRD70710

    Transition to intangible regime: reinvestment relief (CT only)