CFMUPDATE100428 - Corporate Finance Manual: recent changes
Below are details of the amendments that were published on 28 April 2010 (see the update index for all updates)
Section | Details of update |
CFM46260 | Deemed loan relationships: repos - two cross-references added. |
CFM62200 | Pages 62260 to 62450 deleted from section on Matching under SSAP20 (guidance now included in new CFM62260+, on Bringing amounts back into account). |
CFM62260+ | New guidance on The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations, to cover amendments applying from 6 April 2010. |
CFM62000 | Index amended for new section of guidance. |
CFM62810 | Reference inserted to amendments of The Exchange Gains and Losses (Bringing into Account Gains or Losses) Regulations. |
CFM86310 | Forex matching: old rules - Minor clarification added, and cross-references updated. |
CFM86320 | Paragraph added on the treatment of transitional amounts where a share disposal takes place on or after 6 April 2010. |
CFM86330 | Paragraph added on the treatment of gains or losses deferred under regulation 8 of SI 1994/3227 where a share disposal takes place on or after 6 April 2010. |
CFM86340 | Guidance amended to clarify the tax consequences when there is a disposal of the shares or QCB constituting the ‘new holding’. |