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  1. Home
HMRC internal manual

Corporate Intangibles Research and Development Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
15 May 2025 - See all updates
  1. Back to contents
  2. CIRD10000

CIRD46000 - Intangible assets: special rules for restricted assets: contents

  1. CIRD46010
    Introduction
  2. CIRD46020
    Overview of Chapter 16A
  3. CIRD46030
    When an intangible asset is restricted – the three cases
  4. CIRD46040
    When an intangible asset is restricted – the first case
  5. CIRD46050
    When an intangible asset is restricted – the first case – acquisitions from a person who is not a company
  6. CIRD46060
    When an intangible asset is restricted – the second case
  7. CIRD46070
    When an intangible asset is restricted – the third case
  8. CIRD46080
    The special rules – section 900B case
  9. CIRD46090
    The special rules – section 900C and 900D cases
  10. CIRD46100
    The special rules – supplementary provisions
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