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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 12 December 2008 (see theupdate index for all updates)

Section Details of update  
CTM08340 New guidance on management expenses - pension contributions added  
CTM14000 Most of content removed. Brief description of NCDR remains  
CTM14200 Guidance deleted  
CTM40860 Details of where to find advice on ALMOs added to Local Authority pages  
CTM41020 New page on CT treatment of public bodies