HMRC internal manual

Business Leasing Manual

Business Leasing Manual: 15 May 2013 changes

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Below are details of the amendments that were published on 15 May 2013 (see the update index for all updates).

This manual has been updated for changes to statutory references, in particular to Corporation Taxes Acts 2010 as a consequence of Tax Law Rewrite. Other amendments are:

Page Details of update
BLM20025 List of legislation in CTA 2010, ITTOIA 2005 and ICTA 1988
BLM70006 Detail of location relevant legislation
BLM73050 Deleted - relevant legislation repealed from 1 April 1998