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HMRC internal manual

Corporate Finance Manual

Corporate Finance Manual: recent changes

Below are details of the amendments that were published on 06 July 2011 (see the update index for all updates)

Section Details of update  
CFM34000+ Minor changes to guidance on the loan relationships group continuity rules at CFM34010, CFM34030, CFM34040, CFM34070 and CFM34080.  
CFM34160 Address provided for clearance applications.  
CFM35460 Clarification of consequential effects of a deemed release.  
CFM37600+ Changes to some of the guidance on the accountancy on bifurcation at CFM37630, CFM37640, CFM37650 and CFM37670.  
CFM39100+ New guidance on index-linked gilt-edged securities following CTA09/S400A to 400C introduced in Finance Act 2010.  
CFM44000+ Alternative finance guidance updated.  
CFM46000+ Guidance updated for DCC Holdings case at CFM46060 and CFM47070. Clarification to the example at CFM46050. Correction of an error at CFM46410.  
CFM53030 Minor changes to guidance on the derivative contracts group continuity rules.  
CFM53120 Address provided for clearance applications.  
CFM71040 Update on the dormant accounts scheme at CFM71040 and CFM71050.  
CFM77000+ Transfers of income streams guidance updated.  
CFM93030 Change to last sentence in respect of Advance Thin Capitalisation Agreements.