CIRD11500 - Intangible assets within FA02/SCH29: time test: general conditions: contents
| CIRD11505 | Introduction |
| CIRD11520 | Outline |
| CIRD11530 | Flowcharts |
| CIRD11600 | Asset created by company |
| CIRD11610 | Asset acquired from unrelated party |
| CIRD11625 | Asset acquired from related party in qualifying circumstances: outline |
| CIRD11630 | Asset acquired from related party in qualifying circumstances: asset within FA02/SCH29 in hands of transferor |
| CIRD11640 | Asset acquired from related party in qualifying circumstances: asset acquired by related party from independent third party |
| CIRD11650 | Asset acquired from related party in qualifying circumstances: asset created on or after 1 April 2002 |
| CIRD11660 | Asset acquired on or after 1 April 2002: exception for asset transfers within TCGA92/S139 or S140A |
| CIRD11670 | Time when asset created or acquired: scope of rules |
| CIRD11675 | Time when asset created or acquired: special rules for goodwill and similar assets |
| CIRD11678 | Time when asset created or acquired: whether expenditure on creation or on enhancement of asset |
| CIRD11680 | Time when asset created or acquired: exceptions to expenditure incurred rule: goodwill |
| CIRD11685 | Time when asset created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances |
| CIRD11690 | Time when asset created or acquired: expenditure incurred rule |
