CIRD11700 - Intangible assets within FA02/SCH29: time test exceptions: contents
| CIRD11705 | Royalties: outline |
| CIRD11710 | Royalties: definition of royalties |
| CIRD11720 | Royalties: general |
| CIRD11725 | Royalties: examples |
| CIRD11730 | Assets already within income regime: introduction |
| CIRD11740 | Assets already within income regime: certain telecommunications assets |
| CIRD11750 | Assets already within income regime: syndicate capacity at Lloyd’s |
| CIRD11760 | Fungible assets: introduction |
| CIRD11770 | Fungible assets: additions to existing holdings outside Schedule 29 |
| CIRD11780 | Fungible assets: additions to existing holdings: anti-avoidance rule |
