| CA70001 | Intellectual property for companies: New regime from 1/4/2002 |
| CA70010 | General: Definition |
| CA70020 | General: Outline of allowances regime |
| CA70030 | General: Commercial know-how and franchise agreements do not qualify for capital allowances |
| CA70040 | General: Acquired by holding company |
| CA70050 | General: Treat as property for capital allowances and ITTOIA purposes |
| CA71000 | Allowances: Qualifying expenditure |
| CA71100 | Allowances: Pooling of qualifying expenditure |
| CA71200 | Allowances: Calculation of allowances and charges |
| CA71300 | Allowances: Disposal values |
| CA71400 | Allowances: How allowances are given and charges are made |
| CA72000 | Receipts: Normally revenue |
| CA72200 | Receipts: When receipt is capital |
| CA72300 | Receipts: Goodwill treatment |
| CA72400 | Receipts: Trading receipt treatment |
| CA72500 | Receipts: Treatment of receipts |
| CA72600 | Receipts: Keep-out covenants |
| CA73000 | Payments to acquire know-how |
| CA74000 | Offshore diving contractors agreement |
