CIRD70600 - Telecommunications licences and rights: accounting and groups: commencement provisions
»Ê¹ÚÌåÓýapp rules in FA00 do not apply to indefeasible rights to use IRUs acquired before 21 March 2000.
CIRD70605 tells you more about when IRUs are acquired and CIRD70610 tells you about licences acquired from associates or associated companies.
»Ê¹ÚÌåÓýappre are no special commencement provisions for wireless telegraphy licences, nor are any necessary. »Ê¹ÚÌåÓýapp rules can only apply to the specified licences (CIRD70305). »Ê¹ÚÌåÓýapp first auction was that of the third generation mobile licences (CIRD70320) and started on 6 March 2000.