| CIRD25105 | Introduction |
| CIRD25110 | Except as regards royalties: overview |
| CIRD25115 | Except as regards royalties: assets held for life assurance business |
| CIRD25120 | Except as regards royalties: assets held for mutual trade or business |
| CIRD25130 | Except as regards royalties: master versions of films and sound recordings |
| CIRD25140 | Except as regards royalties: computer software treated as part of cost of related hardware |
| CIRD25145 | Web sites for which capital allowances have been claimed |
| CIRD25150 | Research and development and other computer software: overview |
| CIRD25160 | Research and development: approach |
| CIRD25170 | Research and development: computational provisions which continue to apply |
| CIRD25180 | Election in respect of capital expenditure on computer software: approach and procedure |
| CIRD25190 | Election in respect of capital expenditure on computer software: computational consequences |
