GOV.UK
Intangible assets: introduction: assets outside CTA09 rules: location of guidance
Where to find guidance on treatment of grand-fathered assets
As explained in CIRD10140 ‘pre-FA 2002’ goodwill and intangible assets are (subject to some exceptions) outside the provisions introduced by CTA09/PART8. And some other intangible assets are excluded more permanently. The principal guidance on the treatment of these assets in other manuals is found, or can be reached from, the following:
| Goodwill | CG68000 |
| Franchises | CG68270, BIM57600 |
| Trademarks and brand names | CG68210-CG68220 |
| Copyright | CG68250 |
| Farming quota generally | BIM55300 |
| Milk quota | CG77820 |
| Other types of farming quota | CG77960 |
| Fishing quota and licences | CG78120 |
| Industrial know-how | CA70000 |
| Patents | CA75000 |
| Capital expenditure on R&D | CA60100 |
| Master versions of films and sound recordings | BIM56200 |
| Software development expenditure - whether capital | BIM35800 |
| Capital expenditure on software generally | CA23410 |