| CIRD11505 |
Introduction |
| CIRD11520 |
Outline |
| CIRD11530 |
Flowcharts |
| CIRD11600 |
Asset created by company on or after 1 April 2002 |
| CIRD11610 |
Asset acquired on or after 1 April 2002 from unrelated party |
| CIRD11625 |
Asset acquired on or after 1 April 2002 from related party in qualifying circumstances: outline |
| CIRD11630 |
Asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset within CTA09/PART8 in hands of transferor |
| CIRD11640 |
Asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset acquired by related party from independent third party |
| CIRD11650 |
Asset acquired on or after 1 April 2002 from related party in qualifying circumstances: asset created on or after 1 April 2002 |
| CIRD11660 |
Asset acquired on or after 1 April 2002: exception for asset transfers within TCGA92/S139 or S140A |
| CIRD11670 |
Time when asset treated as created or acquired: scope of rules |
| CIRD11675 |
Time when asset created or acquired: special rules for goodwill and similar assets |
| CIRD11678 |
Time when asset created or acquired: whether expenditure on creation or on enhancement of asset |
| CIRD11680 |
Time when asset created or acquired: exceptions to expenditure incurred rule: goodwill |
| CIRD11685 |
Time when asset created or acquired: exceptions to expenditure incurred rule: assets other than goodwill not qualifying for capital allowances |
| CIRD11690 |
Time when asset created or acquired: expenditure incurred rule |
