CIRD70000 - Telecommunications licences and rights: contents

  1. CIRD70105
    Introduction: how the guidance is organised
  2. CIRD70110
    Introduction: outline
  3. CIRD70150
    Introduction: the legislation: FA00/S87
  4. CIRD70155
    Introduction: the legislation: FA00/SCH23
  5. CIRD70305
    Wireless telegraphy licences: background
  6. CIRD70320
    Wireless telegraphy licences: auctions
  7. CIRD70330
    Wireless telegraphy licences: further information
  8. CIRD70340
    IRUs: background
  9. CIRD70350
    IRUs: particular points
  10. CIRD70355
    IRUs: granting of
  11. CIRD70360
    Wireless telegraphy licences and IRUs: derived rights
  12. CIRD70400
    How the legislation works: introduction
  13. CIRD70405
    How the legislation works: expenditure on acquisitions
  14. CIRD70410
    How the legislation works: receipts from disposals
  15. CIRD70415
    How the legislation works: revaluations
  16. CIRD70420
    How the legislation works: traders and non-traders
  17. CIRD70505
    Accounting and groups: ‘taken into account’
  18. CIRD70510
    Accounting and groups: group accounts
  19. CIRD70600
    Accounting and groups: commencement provisions
  20. CIRD70605
    Accounting and groups: date of acquisition
  21. CIRD70610
    Accounting and groups: acquisition from associates or associated companies
  22. CIRD70620
    Accounting and groups: controlled foreign companies
  23. CIRD70705
    Transition to intangible regime: transitional provisions (CT only)
  24. CIRD70710
    Transition to intangible regime: reinvestment relief (CT only)