CIRD Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 25 November 2004.

The Corporate Intangibles Research and Development Manual in its previous form has been withdrawn. It has been comprehensively revamped and expanded and is now reissued under the six headings listed below.

The introduction section now begins at CIRD00500.
The intangible assets regime section now begins at CIRD10000. It has been consolidated into a smaller number of headings.
A new section on the remediation of contaminated land is at CIRD60000. This guidance was previously in the Business Income Manual.
Telecommunications licences and rights remains at CIRD70000 but has been consolidated.
Vaccines research relief now begins at CIRD75000.
The R&D tax relief section beginning at CIRD80000 has been completely rewritten.

Changes of detail have been made throughout to reflect Business Tax manual standards and whilst in some areas the guidance is largely unchanged other areas have had pages renumbered and/or rewritten, often substantially. Revisions have also been made to reflect the fact that FA04 enables companies to use international accounting standards rather than UK accounting standards. It would accordingly be advisable to treat the manual as a new publication.

Section	Title and details of the update
CIRD00520	Introduction to manual: abbreviations used. New page.
CIRD13070	Core computational rules: taxable credits: revaluation of intangible assets: adjustment on change of accounting policy. New page.
CIRD25145	Intangible assets excluded from Schedule 29 as special tax rules apply: web sites in respect of which capital allowances have been claimed. New page.
CIRD75050	VRR: introduction. Addition of ‘the appointed day was set as 22 April 2003 by SI2003/1473’ under ‘commencement’ sub-heading first paragraph.

Click on one of the dates below to see details of previous updates to this Manual.

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