CIRD12700 - Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset: contents
| CIRD12710 | Introduction |
| CIRD12720 | General |
| CIRD12725 | Grants received |
| CIRD12730 | Acquired as part of a larger bargain: outline |
| CIRD12735 | Acquired as part of a larger bargain: GAAP accounting for acquisitions |
| CIRD12740 | Acquired as part of a larger bargain: just and reasonable apportionment |
| CIRD12745 | Deemed to be acquired at book value |
| CIRD12755 | Accounts-based relief: general |
| CIRD12760 | Accounts-based relief: where tax and accounting values diverge: period expenditure first capitalised |
| CIRD12770 | Accounts-based relief: where tax and accounting values diverge: period after expenditure first capitalised |
| CIRD12775 | Accounts-based relief: where tax and accounting values diverge: Lloyd’s syndicate capacity |
| CIRD12780 | Accounts-based relief: market value acquisition of asset not on balance sheet |
| CIRD12790 | Accounts-based relief: capitalisation of asset at valuation |
| CIRD12795 | Accounts-based relief: part realisation of asset |
| CIRD12905 | Fixed rate relief: general |
| CIRD12910 | Fixed rate relief: computation |
| CIRD12920 | Fixed rate relief: debits following part realisation |
