Recent updates to the Corporate Intangibles Research & Development Manual
Below are details of the amendments that were published on 16 September 2009 (see the update index for all updates)
|
Section |
Details of update |
|
CIRD10105 |
Added reference to legislation at CTA09 which replaces FA02/SCH29 for APs ending on or after 1 April 2009 |
|
CIRD11070 |
Updated following FA09/S70. For the purposes of the regime goodwill is created in the course of carrying on the business. Added CTA09 references. |
|
CIRD11120 |
Updated following FA09/S70. Intangible assets include internally-generated assets. Added CTA09 references. |
|
CIRD11680 |
Updated following FA09/S70. For the purposes of the regime goodwill is created in the course of carrying on the business but is treated as wholly created before 1 April 2002 if created in a business carried on before that date. Added CTA09 references. |
|
CIRD11685 |
Updated following FA09/S70. Added CTA09 references. |
|
CIRD48030 |
Updated following FA06/S77 and FA09/S70. |
|
CIRD48280 |
New page following FA06/S77. Measures covering new assets derived from companies’ existing assets |
|
CIRD48290 |
New page following FA09/S70. Measure to confirm interpretation of existing legislation concerning time of creation of goodwill and certain other internally generated assets for purposes of the corporate intangibles regime in CTA09/PART8 (FA02/SCH29). |
