This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Corporate Intangibles Research and Development Manual

Intangible assets: FA15 and F2A15 changes - restricting relief for goodwill and relevant assets acquired: how accounting and other debits are restricted under F2A15

CTA09/PART 8/S816A {#} (3)

CTA09/S816A(3) restricts when relief for relevant assets is given by withdrawing debit relief under CTA09/PART 8/Chapter 3.  For example no debit relief is allowed in relation to relevant assets in relation to:

·         Expenditure written off as it is incurred (CTA09/S728)

·         Amortisation or impairment accounting debits (CTA09/S729)

·         Fixed rate debits (CTA09/S731)

·         Reversal of previous accounting gain (CTA09/S732)

·         Royalties in respect of a relevant asset.

Relief is instead given when the asset is realised, although further conditions apply on realisation, see CIRD44250