HMRC internal manual

Corporate Intangibles Research and Development Manual

CIRD70150 - Telecommunications licences and rights: introduction: the legislation: FA00/S87

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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).