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HMRC internal manual

Capital Allowances Manual

Capital Allowances Manual: recent changes

Below are details of the amendments that were published on 26 October 2010 (see the update index for all updates)

Section Details of update
CA11520 Explanation of “dwelling house” expanded.
CA20020 Substantially revised to improve clarity.
CA20025 Revised to improve clarity.
CA20030 Revised to improve clarity.
CA20040 Revised to improve clarity.
CA23060 Explanation of “dwelling house” expanded.