CG - Update Index -
Recent changes to this manualCG - Update Index -
Recent changes to this manual Bottom of Page |
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Below are details of the amendments that were published on 10 December 2004 (see the update index for all updates).
CONTENTS
INTRODUCTION AND COMPUTATION
TRUSTS AND CAPITAL GAINS TAX
SHARES AND SECURITIES
RELIEFS
BUSINESSES
LAND
| Section | Title and details of update |
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CONTENTS |
| CGCONT1D/6 | CG13028a, CG13028b, CG13028c, CG13028d and CG13029 deleted and replaced with new CG13028 and CG13029 |
| CGCONT1I/10 | CG17959 - New guidance |
| CGCONT2F | Further entry made – ‘CG26100+ Temporary non-residents’ |
| CGCONT2F/6 | References CG26100 to CG26305 removed from CGCONT2F/6 and put onto new contents page CGCONT2F/7 – to ease access route |
| CGCONT2F/7 | A new contents page created containing references CG26100 to CG26305 from CGCONT2F/6 |
| CGCONT5A/3 | CG33090 – Minor change to heading |
| CGCONT5B/2 | CG33242 – Heading expanded |
| CGCONT8I/3 | CG63532 – Heading changed CG63625 and CG63626 – Headings corrected |
| CGCONT8J/4 | CG64470 to 64474 - Headings corrected |
| CGCONT8N/3 | CG66721 - New guidance |
| CGCONT8N/5 | CG66887 - New guidance CG66918 to CG66925 - New guidance |
| CGCONT8N/6 | CG67064 to CG67071 - New guidance CG67075 - New guidance |
| CGCONT9A | Spurious word ‘Goodwill’ removed from titles |
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INTRODUCTION AND COMPUTATION (CG10200+) |
| CG10370 | Limit for sale consideration corrected, £20,000 changed to £25,000 |
| CG12926 | Amendment emanating from the 2004 Budget Starter on gifts relief |
| CG13025 | Minor amendment to text |
| CG13028a, CG13028b, CG13028c and CG13028d | Deleted and replaced with new CG13028 |
| CG13029 | Deleted and replaced with new CG13029 |
| CG17952b | Spurious date entry removed from the end of the text |
| CG17952c | Text amended following incorporation of guidance |
| CG17959 | New guidance on the calculation of taper relief where there is a part disposal of asset |
| CG18601 | Amendment emanating from the 2004 Budget Starter on gifts relief |
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TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
| CG33080 | Minor change to heading |
| CG33090 | Minor change to heading and CG cross references amended |
| CG33242 | Heading expanded |
| CG34800 | Amendment emanating from the 2004 Budget Starter on gifts relief |
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SHARES AND SECURITIES (CG50200+) |
| CG56120 | Layout corrected |
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RELIEFS (CG60200+) |
| CG63532 | Heading extended to include ‘Atkinson v Dancer (61TC598)’ |
| CG63625 and CG63626 | Typing error in headings corrected |
| CG64470 to CG64474 | Headings amended to reflect text |
| CG65934 | Change to reflect recent Commissioner’s decision |
| CG66500 to CG66503 | Amendments emanating from the 2004 Budget Starter on gifts relief plus minor heading changes |
| CG66520 | Amendment emanating from the 2004 Budget Starter on gifts relief |
| CG66530 to CG66531 | Amendments emanating from the 2004 Budget Starter on gifts relief |
| CG66631 | Amendment emanating from the 2004 Budget Starter on gifts relief |
| CG66721 | New paragraph emanating from the 2004 Budget Starter on gifts relief |
| CG66884 | Amendment emanating from the 2004 Budget Starter on gifts relief plus minor heading change |
| CG66887 | New paragraph emanating from the 2004 Budget Starter on gifts relief |
| CG66918 to CG66925 | New paragraphs emanating from the 2004 Budget Starter on gifts relief |
| CG67030 | Amendment emanating from the 2004 Budget Starter on gifts relief |
| CG67032 | Amendment emanating from the 2004 Budget Starter on gifts relief |
| CG67064 to CG67071 | New paragraphs emanating from the 2004 Budget Starter on gifts relief |
| CG67075 | New paragraph emanating from the 2004 Budget Starter on gifts relief |
| CG67516 | Rate of charge on the gain amended |
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BUSINESSES (CG67990+) |
| CG67990 and CG67991 | Spurious word ‘Goodwill’ removed from titles |
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LAND (CG70200+) |
| CG73500 | Cross references to Inspectors’ Manual changed to Property Income Manual |
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