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HMRC internal manual

Corporate Intangibles Research and Development Manual

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 01 March 2010 (see the update index for all updates).

Section Details of update
CIRD90000- CIRD90700  This series of the manual has been updated. The previous update to this section on 18/1/2010 was not complete.