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).
