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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 6 June 2008 (see the update index for all updates)

Section Details of update
CTM48800 The CTM manual includes a new section at CTM48800 which covers the tax treatment of a new tax regime that was introduced for Property Authorised Investment Funds on 6 April 2008.