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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 24 June 2010 (see the update index for all updates).

Section Details of update  
     
CTM57610 Clarified guidance on index-linked gilts  
CTM93230 Updated guidance on insurance companies  
CTM93240 Updated guidance on overseas companies  
CTM93250 Updated guidance on branches of overseas companies  
CTM04000-CTM04730  Updated to replace ICTA88 references with those of CTA2010 (pages CTM04300 - CTM04390 have been deleted).  
CTM08710- CTM08930  Updated to replace ICTA88 references with those of CTA2010 (pages CTM08810, CTM08840, and CTM08920 have been deleted).