CIRD13500 - Core computational rules: CT computation: contents


CIRD13510 General
CIRD13520 Intangible assets used for a trade or property business
CIRD13530 Intangible assets not used for a trade or property business
CIRD13540 Intangible assets not used for a trade or property business: set-off of non-trading loss against total profits
CIRD13550 Intangible assets not used for a trade or property business: surrender of non-trading loss as group relief
CIRD13560 Intangible assets used for life assurance business