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HMRC internal manual

Corporate Intangibles Research and Development Manual

From
HM Revenue & Customs
Updated
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Telecommunications licences and rights: introduction: how the guidance is organised

The telecommunications licences and rights part of the manual tells you about the tax treatment of:

  • Certain licences granted under the Wireless Telegraphy Acts.
  • IRUs.
  • Rights derived from the licences or from IRUs.

The full list of contents is at CIRD70000 but in general terms:

  • If you are looking for a brief introduction to the subject see CIRD70110.
  • If you would like to follow the legislation through, CIRD70150 and CIRD70155 give a brief guide to the provisions.
  • If you would like to find out more about the licences and IRUs to which the rules apply see CIRD70305 onwards.
  • If you are interested in how the legislation works see CIRD70400 onwards.
  • If you would like to find out more about the accounting rules see CIRD70505 onwards.
  • If you would to know about the commencement provisions see CIRD70600 onwards.
  • If you would like to know how the rules have been superseded for CT purposes see CIRD70705 and CIRD70710.