CIRD70150 - Telecommunications licences and rights: introduction: the legislation: FA00/S87

This section says that the rules in FA00/SCH23 apply to amounts relating to the acquisition, disposal or revaluation of:

• Certain licences granted under the Wireless Telegraphy Acts (see CIRD70305).
• IRUs (see CIRD70340).
• Rights derived from the licences or IRUs (see CIRD70360).