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HMRC internal manual

Capital Allowances Manual

HM Revenue & Customs
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Know-how: Intellectual property for companies: New regime from 1/4/2002

Note that this guidance does not apply to expenditure incurred by companies on or after 1 April 2002. That expenditure is dealt with under the new rules for intellectual property for companies introduced by FA02. Guidance about it is in the Corporate intangibles research and development (CIRD) manual.