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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: IRUs: particular points

International private leased circuits

An international private leased circuit is a circuit leased from an international facilities operator that crosses one or more international boundaries. If it is an IRU (or a right derived from such a right) then the rules in FA00/SCH23 will apply.

Ducts

If rights are to use only the ducts then they are not rights to use a telecommunications cable system and are not within the rules in FA00/SCH23.