| CIRD10100 |
Intangible assets: introduction |
| CIRD11000 |
Intangible assets within CTA09/PART8: asset conditions |
| CIRD11500 |
Intangible assets within CTA09/PART8: FA02 rule: general conditions |
| CIRD11700 |
Intangible assets within CTA09/PART8: FA02 rule: exceptions |
| CIRD12000 |
Core computational rules: accounting |
| CIRD12500 |
Core computational rules: deductible debits: general matters and adjustments for tax purposes |
| CIRD12700 |
Core computational rules: deductible debits: relief for capitalised expenditure on an intangible asset |
| CIRD13000 |
Core computational rules: taxable credits |
| CIRD13200 |
Core computational rules: realisation of assets |
| CIRD13500 |
Core computational rules: CT computation |
| CIRD20000 |
Reinvestment relief: general matters and conditions to be satisfied |
| CIRD20200 |
Reinvestment relief: computation |
| CIRD20400 |
Reinvestment relief: groups of companies |
| CIRD25000 |
Intangible assets excluded from Part 8 |
| CIRD25100 |
Intangible assets excluded from Part 8 as special tax rules apply |
| CIRD27000 |
Finance leasing of intangible assets |
| CIRD30000 |
Intangible assets: GAAP |
| CIRD30500 |
Intangible assets: notes on accounting practice |
| CIRD40000 |
Intangible assets: groups |
| CIRD40200 |
Intangible assets: groups: tax-neutral transfers |
| CIRD40500 |
Intangible assets: groups: degrouping |
| CIRD42000 |
Intangible assets: company reorganisations |
| CIRD45000 |
Intangible assets: related party rules |
| CIRD47000 |
Intangible assets: international issues |
| CIRD48000 |
Intangible assets: avoidance |
