| 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 |
