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HMRC internal manual

Company Taxation Manual

Company taxation manual: recent changes


Below are details of the amendments that were published on 25 April 2008 (see the update index for all updates)

| Section | Details of update | || | CTM40100 | New guidance for ‘Community Interest Companies’ (CTM40145) | | CTM35050
CTM49400 | Numerous changes to sections on Building Societies and legislative changes due to the enactment of ITA2007 |

Note: This is not intended to be a substantial rewrite but merely an attempt to updatesome of the statutory references and remove obsolete material in respect of the income taxdeduction rules and the application of corporation tax. However, HMRC is looking into thepossibility of removing, during the course of the next year or so, the material onbuilding societies currently in the CTM into a new combined manual for banks and buildingsocieties.