CIRD70000 - Telecommunications licences and rights: contents
| CIRD70105 | Introduction: how the guidance is organised |
| CIRD70110 | Introduction: outline |
| CIRD70150 | Introduction: the legislation: FA00/S87 |
| CIRD70155 | Introduction: the legislation: FA00/SCH23 |
| CIRD70305 | Wireless telegraphy licences: background |
| CIRD70320 | Wireless telegraphy licences: auctions |
| CIRD70330 | Wireless telegraphy licences: further information |
| CIRD70340 | IRUs: background |
| CIRD70350 | IRUs: particular points |
| CIRD70355 | IRUs: granting of |
| CIRD70360 | Wireless telegraphy licences and IRUs: derived rights |
| CIRD70400 | How the legislation works: introduction |
| CIRD70405 | How the legislation works: expenditure on acquisitions |
| CIRD70410 | How the legislation works: receipts from disposals |
| CIRD70415 | How the legislation works: revaluations |
| CIRD70420 | How the legislation works: traders and non-traders |
| CIRD70505 | Accounting and groups: ‘taken into account’ |
| CIRD70510 | Accounting and groups: group accounts |
| CIRD70600 | Accounting and groups: commencement provisions |
| CIRD70605 | Accounting and groups: date of acquisition |
| CIRD70610 | Accounting and groups: acquisition from associates or associated companies |
| CIRD70620 | Accounting and groups: controlled foreign companies |
| CIRD70705 | Transition to intangible regime: transitional provisions (CT only) |
| CIRD70710 | Transition to intangible regime: reinvestment relief (CT only) |
