| 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 |
