– see also Intangible fixed assets; Intellectual property

Deductions for expenses

Legislation/Regulatory – CTA2009 s. 90, Sch. 2, para. 22 ; ITTOIA2005 s. 90

Location of assets

Legislation/Regulatory – TCGA92 s. 275(1)(j)

Lump sums paid to personal representatives

Legislation/Regulatory – ITTOIA2005 s. 253

Relief for payments, two or more years

Legislation/Regulatory – TMA70 Sch. 1B