220-150 CAPITAL OR REVENUE RECEIPTS
Contents:
- 220-150 Capital or revenue receipts: introduction
- 220-160 Capital receipts treated as income receipts
- 220-170 Receipt of lump sum in return for the sale of an income stream
- 220-200 Receipts for varying or cancelling contracts
- 220-250 Receipts re agency agreements
- 220-300 Sterilisation of assets
- 220-350 Restrictive covenants
- 220-400 Exclusivity agreements
- 220-450 Franchise agreements
- 220-500 Capital or advance payment for services provided
- 220-510 Fee paid on early termination of contract