Company Taxation Manual: recent changes
Below are details of the amendments that were published on 23 May 2014 (see the update index for all updates).
|Page||Details of update|
|CTM34080||Minor updating and amendments|
|CTM34195||This contains the guidance on deferral of payment of exit charges (section 229 and Schedule 49 FA2013)|
|CTM34270||This reflects modernisation of the “charges” regime following Tax Law Rewrite|
|CTM34300||This reflects removal of the old “Treasury consent” provisions and replacement by the “international movement of capital” provisions found in INTM (International Manual)|
|CTM34770||Minor updating and amendments|