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).
| Section | Title and details of update |
| CIRD00520 | Introduction to manual:
abbreviations
Updated |
| CIRD80300 | Introduction: help points
and further guidance
Updated to reflect R & D Specialist Units |
| CIRD80520 | Examining a claim:
introduction
Updated to reflect R & D Specialist Units |
| CIRD80525 | Practice note for R &
D Specialist Units
New paragraph |
| CIRD81670 | Conditions to be
satisfied: no notified state aid
Clarification of guidance on grants |
| CIRD81800 | Conditions to be
satisfied: claims and time limits
New claims regime |
| CIRD82100 | Categories of qualifying
expenditure
Clinical trial vouchers (FA06) |
| CIRD84000 | Categories of qualifying expenditure: externally provided workers |
| CIRD84200 | Categories of qualifying
expenditure: sub contracted activities
Clarification of guidance |
| CIRD84400 | Categories of qualifying
expenditure: clinical trial vouchers
Clarification of guidance |
| CIRD85100 | Large company scheme: LBS
practice note
Updated to reflect LBS structure |
| CIRD89600 | Large company scheme: insurance companies |
| CIRD90050 | SME scheme: overview
Insurance companies |
| CIRD92000 | SME definition: change of
status to and from SME
Clarification of guidance |
| CIRD98000 | Legislative structure and time line: contents |
| CIRD98550 | Legislative structure and
time line: FA06 changes
Payments to subjects of clinical trials Claim time limits |
| CIRD98900 | Legislative structure and
time line: time line for changes
Additions to list of changes |
