CIRD25000 - Intangible assets excluded from Schedule 29: contents
| CIRD25010 | Introduction |
| CIRD25015 | Partial exclusion of asset: apportionment |
| CIRD25025 | Assets outside FRS10/IAS38: general |
| CIRD25030 | Assets outside FRS10/IAS38: rights over tangible assets |
| CIRD25040 | Assets outside FRS10/IAS38: oil licences |
| CIRD25050 | Assets outside FRS10/IAS38: financial assets |
| CIRD25060 | Assets outside FRS10/IAS38: rights in companies, trusts and partnerships |
| CIRD25070 | Assets held for non-qualifying purposes |
| CIRD25090 | Assets held for the purposes of activities outside the charge to CT |
