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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 March 2011 (see theupdate index for all updates)

Section Details of update  
CTM35200 - CTM35270  Updated for Income Tax Act 2007. Obsolete guidance for interest on bank loans deleted.  
Subsidiary pages to CTM50000 (but not CTM50000 itself) Pages deleted because guidance on loan relationships is now in CFM  
Subsidiary pages to CTM70000 (but not CTM70000 itself) Pages deleted because guidance on exchange differences and financial instruments is now in CFM