Below are details of the amendments that were published on 16 November 2006 (see the update index for all updates).
| Section | Title and details of the update |
| CIRD10200 | Intangible assets:
introduction: international aspects.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD12745 | Core computational rules:
deductible debits: relief for capitalised expenditure on an
intangible asset: deemed to be acquired at book value.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD13270 | Core computational rules:
realisation of assets: asset deemed to be realised while remaining
in hands of company.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD25090 | Intangible assets
excluded from Schedule 29: assets held for the purposes of
activities outside the charge to CT.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD30105 | Intangible assets: GAAP:
conformity with: circumstances where accounts may not do so.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD40350 | Intangible assets:
groups: tax-neutral transfers: points to watch.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD40705 | Intangible assets:
groups: degrouping: reallocation between group members: candidates.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD40720 | Intangible assets:
groups: degrouping: unpaid degrouping charge: recovery from others:
candidates.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42000 | Intangible assets:
company reorganisations: contents.
Headings of CIRD42040/45/50/55 changed. |
| CIRD42010 | Intangible assets:
company reorganisations: overview.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42040 | Intangible assets:
company reorganisations: transfer of foreign permanent
establishment from UK to a non resident company: deferral of
charge.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42045 | Intangible assets:
company reorganisations: transfer of foreign permanent
establishment from UK to a non resident company: amount of charge
deferred.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42050 | Intangible assets:
company reorganisations: transfer of foreign permanent
establishment from UK to a non resident company: when deferral
ceases.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42055 | Intangible assets:
company reorganisations: transfer of foreign permanent
establishment from UK to a non resident company: further deferral.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD42060 | Intangible assets:
company reorganisations: transfer of non UK trade between EU
companies.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD47000 | Intangible assets:
international issues: contents.
Headings of CIRD47020/30 changed. |
| CIRD47010 | Intangible assets:
international issues: introduction.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD47020 | Intangible assets:
international issues: company becomes resident in UK or asset
starts to be used in UK trade carried on through a permanent
establishment in the UK.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD47030 | Intangible assets:
international issues: company ceases to be resident in UK or asset
ceases to be used in UK trade carried on through a permanent
establishment in the UK.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD47040 | Intangible assets:
international issues: company ceases to be resident in UK: deferral
of taxable credit: general.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD48030 | Intangible assets:
avoidance: specific rules.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD81200 | R&D tax relief:
conditions to be satisfied: company subject to CT.
Revised for change from ‘branch’ to ‘permanent establishment’ in FA03. |
| CIRD81800 | R&D tax relief:
conditions to be satisfied: claims and time limits.
Revised final sentence about how to make late claims referrals. |
| CIRD81900 | R&D tax relief:
conditions to be satisfied: DTI guidelines (2004) – text.
Minor formatting changes throughout so that the page more accurately matches the original document. |
