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HMRC internal manual

Corporate Intangibles Research and Development Manual

Telecommunications licences and rights: introduction: the legislation: FA00/S87

This section says that the rules in FA00/SCH23 apply to amounts relating to the acquisition, disposal or revaluation of:

  • Certain licences granted under the Wireless Telegraphy Acts (see CIRD70305).
  • IRUs (see CIRD70340).
  • Rights derived from the licences or IRUs (see CIRD70360).