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HMRC internal manual

International Manual

International Manual: recent changes

Below are details of the amendments that were published on 4 February 2010 (see the update index for all updates)

Section Details of update
INTM168023 New page added to give details of the 2009 legislation concerning limitation of the credit for foreign tax against corporation tax in respect of trade receipts. This includes information on new subsections in Section 798A(3A), (3B) and (3C) and how HMRC interprets “significance”.