CA70000 - Know-how: Contents

CA70001Intellectual property for companies: New regime from 1/4/2002
CA70010General: Definition
CA70020General: Outline of allowances regime
CA70030General: Commercial know-how and franchise agreements do not qualify for capital allowances
CA70040General: Acquired by holding company
CA70050General: Treat as property for capital allowances and ITTOIA purposes
CA71000Allowances: Qualifying expenditure
CA71100Allowances: Pooling of qualifying expenditure
CA71200Allowances: Calculation of allowances and charges
CA71300Allowances: Disposal values
CA71400Allowances: How allowances are given and charges are made
CA72000Receipts: Normally revenue
CA72200Receipts: When receipt is capital
CA72300Receipts: Goodwill treatment
CA72400Receipts: Trading receipt treatment
CA72500Receipts: Treatment of receipts
CA72600Receipts: Keep-out covenants
CA73000Payments to acquire know-how
CA74000Offshore diving contractors agreement


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