{"results":[{"description":"HMRC is reviewing the CG Manual to ensure it provides\nHMRC’s interpretation of relevant legislation where there is more than one\nreasonable view of how rules work.Where material in the CG Manual isn’t\nproviding an interpretation, that material is being removed. 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This manual is being updated to reflect\nchanges to which trusts must register with the Trust Registration Service.\n\nNon-UK trusts that\nacquired UK property before 6 October 2020 are not currently able to register\ndue to changes to the IT system. 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