BIM51450 - Broadcasting: contents

Intangible assets regime for companies

For companies acquiring or selling licenses after 31 March 2002, a different tax regime to that described here is likely to apply. This is the intangible assets regime for companies, and it is introduced at BIM35501, and covered more fully in the CIRD manual.

For guidance on whether or not an intangible asset is an existing asset or a new asset for the purposes of the intangible assets regime, please see the guidance at CIRD10140 onwards.

If the intangible assets regime applies then it takes precedence over the guidance here.

This section contains the following: