CIRD - Recent changes to this manual
Below are details of the amendments that were published on 19 January 2009 (see the update index for all updates).
| Section | Details of update |
| CIRD11150 | Intangible assets within FA02/SCH29: asset conditions: meaning of intangible asset: intellectual property - Minor update |
| CIRD25110 | Intangible assets excluded from Schedule 29 as special tax rules apply: except as regards royalties: overview - Minor update |
| CIRD25130 | Intangible assets excluded from Schedule 29 as special tax rules apply: except as regards royalties: master versions of films and sound recordings - Update to include FA2006 changes to include new paragraphs 80A and 80B |
| CIRD81130 | New R&D tax relief guidance – company a going concern |
| CIRD81160 | New R&D tax reelif guidance – conditions to be satisfied |
| CIRD81900 | 2004 DTI guidelines re-written |
| CIRD75100 | New Vaccine Research Relief guidance – requirement that a company is a going concern |
| CIRD91100 | R&D tax relief: SME definition: introduction - updated |
| CIRD91900 | New R&D tax relief guidance – larger SMEs |
