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HMRC internal manual

Lloyd's Manual

HM Revenue & Customs
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Lloyds Manual: recent changes

Below are details of the amendments that were published on 30 September 2008 (see theupdate index for all updates)

Section Details of update
Index Change of address for feedback on the Lloyd’s Manual
LLM2190 Update to explanation of RITC reflecting repeal of FA00/S107
LLM4020 Update legislative references for Companies Act 2008
LLM4140 Revised text on stop loss premiums (part moved to LLM4150)
LLM4150 Revised text on stop loss insurance and update of examples
LLM4160 Revised text on ‘member level’ quota share contracts
LLM6240 New paragraph on stop loss premiums in relation to partnerships
LLM7040 Double taxation relief and allocation of foreign tax – simplified approach
LLM8150 Abolition of taper relief
LLM8190 Introduction of entrepreneurs’ relief
LLM8205 New paragraph on detail of entrepreneurs’ relief for Names
LLM8240 Abolition of indexation and taper relief
Glossary The term ‘Commutation’ is added