Recent updates to the Corporate Intangibles Research and Development Manual

Below are details of the amendments that were published on 26 February 2007 (see the update index for all updates).

SectionTitle and details of update
CIRD00520Introduction to manual: abbreviations
Updated
CIRD80300Introduction: help points and further guidance
Updated to reflect R & D Specialist Units
CIRD80520Examining a claim: introduction
Updated to reflect R & D Specialist Units
CIRD80525Practice note for R & D Specialist Units
New paragraph
CIRD81670Conditions to be satisfied: no notified state aid
Clarification of guidance on grants
CIRD81800Conditions to be satisfied: claims and time limits
New claims regime
CIRD82100Categories of qualifying expenditure
Clinical trial vouchers (FA06)
CIRD84000Categories of qualifying expenditure: externally provided workers
CIRD84200Categories of qualifying expenditure: sub contracted activities
Clarification of guidance
CIRD84400Categories of qualifying expenditure: clinical trial vouchers
Clarification of guidance
CIRD85100Large company scheme: LBS practice note
Updated to reflect LBS structure
CIRD89600Large company scheme: insurance companies
CIRD90050SME scheme: overview
Insurance companies
CIRD92000SME definition: change of status to and from SME
Clarification of guidance
CIRD98000Legislative structure and time line: contents
CIRD98550Legislative structure and time line: FA06 changes
Payments to subjects of clinical trials
Claim time limits
CIRD98900Legislative structure and time line: time line for changes
Additions to list of changes