CG - Recent changes
to this manualCG - Recent changes
to this manual Bottom of Page |
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Manual Contents | |
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Below are details of the amendments that were published on 20 January 2006 (see the update index for all updates).
| Section | Title and details of update |
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CONTENTS |
| CG10700c | Heading for CG10790+ updated for Civil Partnership Act 2004 |
| CG10790+ | Sub heading plus headings for CG10790 to CG10793 updated for Civil Partnership Act 2004 |
| CG14480+ | Headings for CG14710 and CG14711 updated for Civil Partnership Act 2004 |
| CG17895+ | Headings for CG17906, CG17943 and CG17945 updated for Civil Partnership Act 2004 |
| CG20200c | Heading for CG22000+ updated for Civil Partnership Act 2004 |
| CG22000+ | Sub heading plus headings for all guidance
paragraphs within this contents page (except for CG22040 and CG22051) updated for Civil
Partnership Act 2004. Guidance paragraphs at CG22003 and CG22050 deleted as guidance previously at CG22003 now merged with CG22002 and guidance previously at CG22050 now merged with CG22040 |
| CG22000c | Sub heading plus headings for CG22200+, CG22300+ and CG22400+ updated for Civil Partnership Act 2004 |
| CG22070+ | Sub heading plus headings for CG22071, CG22073,
CG22074, CG22075, and CG22076 updated for Civil Partnership Act 2004. Guidance paragraph at CG22072 deleted as guidance previously at CG22072 now merged with CG22070 |
| CG22200+ | Sub headings plus headings for CG22200 to CG22243 updated for Civil Partnership Act 2004 |
| CG22300+ | Sub headings plus headings for CG22300, CG22303
and CG22304 updated for Civil Partnership Act 2004 Headings for CG22301 and CG22302 reworded to bring into line with the style of the other headings within the section |
| CG22400+ | Sub headings plus headings for CG22400 to
CG22510 updated for Civil Partnership Act 2004 Guidance paragraphs at CG22503 and CG22504 deleted as that guidance now merged with CG22502 Guidance paragraph at CG22506 deleted as guidance previously at CG22506 now merged with CG22505 |
| CG25700+ | Heading for CG26060 updated for Civil
Partnership Act 2004 Guidance paragraph at CG26061 deleted as guidance previously at CG26061 now merged with CG26060 |
| CG27160+ | Heading for CG27290 updated for Civil Partnership Act 2004 |
| CG30400+ | Heading for CG30411 updated for Civil Partnership Act 2004 |
| CG34740+ | Headings for CG34753 and CG34811 updated for Civil Partnership Act 2004 |
| CG50900+ | Heading for CG50936 updated for Civil Partnership Act 2004 |
| CG56900+ | Heading for CG56915 updated for Civil Partnership Act 2004 |
| CG57800+ | Heading for CG57862 updated for Civil Partnership Act 2004 |
| CG60750+ | Headings for CG60752 and CG60810 updated for Civil Partnership Act 2004 |
| CG64200c | Heading for CG65300+ updated for Civil Partnership Act 2004 |
| CG64420+ | Headings for CG64525, CG64526 and CG64527 updated for Civil Partnership Act 2004 |
| CG64650+ | Heading for CG64716 updated for Civil Partnership Act 2004 |
| CG64920+ | Headings for CG64925, CG64950, CG64952, CG64953,
CG64954 and CG64955 updated for Civil Partnership Act 2004 Guidance paragraph at CG64951 deleted as guidance previously at CG64951 now merged with CG64950 |
| CG64970+ | Heading for CG65056 updated for Civil
Partnership Act 2004 Guidance paragraph at CG65057 deleted as guidance previously at CG65057 now merged with CG65056 |
| CG65150+ | Guidance paragraphs at CG65172, CG65173 and CG65174 deleted as guidance previously at those paragraphs now merged with CG65171 |
| CG65300+ | Sub heading plus headings for all guidance paragraphs within this contents page (except for CG65366, CG65367, CG65368, CG65369, CG65370 and CG65376) updated for Civil Partnership Act 2004 |
| CG65550+ | Headings for CG65590, CG65591 and CG65592
updated for Civil Partnership Act 2004 Guidance paragraphs at CG65571 and CG65572 deleted as guidance previously at those paragraphs now merged with CG65570 |
| CG65800+ | Heading for CG65862 updated for Civil Partnership Act 2004 |
| CG67170+ | Heading for CG67190 updated for Civil Partnership Act 2004 |
| CG67270+ | Heading for CG67305 updated for Civil Partnership Act 2004 |
| CG73000+ | Headings for CG73007 and CG73008 updated for Civil Partnership Act 2004 |
| CG74200+ | Heading for CG74249 updated for Civil Partnership Act 2004 |
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INTRODUCTION AND COMPUTATION (CG10200+) |
| CG10244 | Updated for Civil Partnership Act 2004 |
| CG10321 | References to withdrawn or obsolete leaflets removed and replaced with references to current leaflets or advice on where to find the information |
| CG10400 | Reference to IR Trusts changed to HMRC Trusts |
| CG10710 | Updated for Civil Partnership Act 2004 |
| CG10790 to CG10793 | Updated for Civil Partnership Act 2004 |
| CG11730 | Updated for Civil Partnership Act 2004 |
| CG12705 | Updated for Civil Partnership Act 2004 |
| CG12735 and CG12736 | Updated for Civil Partnership Act 2004 |
| CG12988 | Text revised for the purposes of clarification |
| CG13130 and CG13131 | Amended text arising out of representations from OCC on the interaction of S24(2) and the use of form CG34 |
| CG13241 | Updated for Civil Partnership Act 2004 |
| CG13270 | Updated for Civil Partnership Act 2004 |
| CG13658 | Updated for Civil Partnership Act 2004 |
| CG14260 | The bullet on compulsory purchase amended to align this guidance with that at CG72102-4 |
| CG14581 | Updated for Civil Partnership Act 2004 |
| CG14583 | Updated for Civil Partnership Act 2004 and layout of diagram corrected |
| CG14594 | Updated for Civil Partnership Act 2004 |
| CG14597 | Reference to IR Trusts changed to HMRC Trusts |
| CG14610 | Updated for Civil Partnership Act 2004 |
| CG14710 and CG14711 | Updated for Civil Partnership Act 2004 |
| CG15527 | Updated for Civil Partnership Act 2004 |
| CG16251 | Updated for Civil Partnership Act 2004 |
| CG16601 | Amended text arising out of representations from OCC on the interaction of S24(2) and the use of form CG34 |
| CG16744 | The reference to 'Example 1' amended to read 'CG16740' |
| CG16760 | Updated for Civil Partnership Act 2004 |
| CG16801 | Updated for Civil Partnership Act 2004 |
| CG16850 | Updated for Civil Partnership Act 2004 |
| CG16851 | Updated for Civil Partnership Act 2004 as well as removing references to old statutory references |
| CG16881 | Updated for Civil Partnership Act 2004 |
| CG17401 | Updated for Civil Partnership Act 2004 |
| CG17736 | Updated for Civil Partnership Act 2004 |
| CG17895 | Guidance amended to take account of the special commissioner's final decision |
| CG17897 | Updated for Civil Partnership Act 2004 |
| CG17906 | Updated for Civil Partnership Act 2004 |
| CG17916 | Updated for Civil Partnership Act 2004 |
| CG17943 | Updated for Civil Partnership Act 2004 |
| CG17945 | Updated for Civil Partnership Act 2004 |
| CG17953i | Amended to indicate the other factors to be taken into account when considering whether the retention of surplus cash arising from trading activities could indicate the presence of a non-trading activity |
| CG18033 | Missing end of heading reinstated |
| CG18150 | Updated for Civil Partnership Act 2004 as well as removing reference to the introduction of Independent Taxation |
| CG18172 | Reference to IR Trusts changed to HMRC Trusts |
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INDIVIDUALS (CG20200+) |
| CG20222 | Updated for Civil Partnership Act 2004 |
| CG20500 | Cross reference to AD5500+ replaced with INS1300+ |
| CG22000 and CG22001 | Updated for Civil Partnership Act 2004 |
| CG22002 | Updated for Civil Partnership Act 2004 as well as being extended to include contents of CG22003 |
| CG22003 | Guidance paragraph deleted as guidance merged with CG22002 |
| CG22010 | Updated for Civil Partnership Act 2004 |
| CG22020 and CG22021 | Updated for Civil Partnership Act 2004 |
| CG22022 | Heading updated for Civil Partnership Act 2004 |
| CG22023 to CG22025 | Updated for Civil Partnership Act 2004 |
| CG22040 | Extended to include contents of CG22050 |
| CG22050 | Guidance paragraph deleted as guidance merged with CG22040 |
| CG22052 | Updated for Civil Partnership Act 2004 |
| CG22070 | Guidance extended to include guidance previously contained within CG22071 and CG22072 |
| CG22071 | Original guidance contained within this paragraph merged with CG22070 and new text inserted to cover changes arising from the Civil Partnership Act 2004 |
| CG22072 | Guidance paragraph deleted as guidance merged with CG22070 |
| CG22073 and CG22074 | Updated for Civil Partnership Act 2004 |
| CG22075 | Heading updated for Civil Partnership Act 2004 and the word 'instructions' in the text replaced by 'guidance' |
| CG22076 | Updated for Civil Partnership Act 2004 |
| CG22200 | Updated for Civil Partnership Act 2004 |
| CG22201 | Heading updated for Civil Partnership Act 2004 |
| CG22202 to CG22204 | Updated for Civil Partnership Act 2004 |
| CG22205 and CG22206 | Heading updated for Civil Partnership Act 2004 |
| CG22210 and CG22211 | Updated for Civil Partnership Act 2004 |
| CG22220 | Incorrect cross reference corrected and updated for Civil Partnership Act 2004 |
| CG22221 | Heading updated for Civil Partnership Act 2004 |
| CG22222 | Updated for Civil Partnership Act 2004 |
| CG22223 to CG22225 | Heading updated for Civil Partnership Act 2004 |
| CG22226 and CG22227 | Updated for Civil Partnership Act 2004 |
| CG22240 to CG22243 | Heading updated for Civil Partnership Act 2004 |
| CG22300 | Updated for Civil Partnership Act 2004 |
| CG22301 and CG22302 | Style of heading changed to bring into line with the style of the other headings within the section |
| CG22303 and CG22304 | Updated for Civil Partnership Act 2004 |
| CG22400 | Updated for Civil Partnership Act 2004 |
| CG22401 | Heading updated for Civil Partnership Act 2004 |
| CG22402 and CG22403 | Updated for Civil Partnership Act 2004 |
| CG22410 | Updated for Civil Partnership Act 2004 |
| CG22411 and CG22412 | Heading updated for Civil Partnership Act 2004 |
| CG22413 | Updated for Civil Partnership Act 2004 |
| CG22420 and CG22421 | Updated for Civil Partnership Act 2004 |
| CG22422 | Heading updated for Civil Partnership Act 2004 |
| CG22423 and CG22424 | Updated for Civil Partnership Act 2004 |
| CG22425 | Heading updated for Civil Partnership Act 2004 |
| CG22426 | Updated for Civil Partnership Act 2004 and missing text from the first two columns of the final row inserted |
| CG22500 | Updated for Civil Partnership Act 2004 |
| CG22501 | Heading updated for Civil Partnership Act 2004 |
| CG22502 | Guidance extended to include guidance previously contained within CG22503 and CG22504 and updated for Civil Partnership Act 2004 |
| CG22503 and CG22504 | Both guidance paragraphs deleted as guidance merged with CG22502 |
| CG22505 | Guidance extended to include guidance previously contained within CG22506 and updated for Civil Partnership Act 2004 |
| CG22506 | Guidance paragraph deleted as guidance merged with CG22505 |
| CG22507 to CG22510 | Heading updated for Civil Partnership Act 2004 |
| CG26060 | Guidance extended to include guidance previously contained within CG26061 and updated for Civil Partnership Act 2004 |
| CG26061 | Guidance paragraph deleted as guidance merged with CG26060 |
| CG26241 | Updated for Civil Partnership Act 2004 |
| CG27007 | Updated for Civil Partnership Act 2004 |
| CG27290 and CG27291 | Updated for Civil Partnership Act 2004 |
| CG27369 | Updated for Civil Partnership Act 2004 |
| CG27730 | Updated for Civil Partnership Act 2004 |
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DEATH AND PERSONAL (CG30200+) |
| CG30312 | Reference to IR Trusts changed to HMRC Trusts |
| CG30411 | Updated for Civil Partnership Act 2004 |
| CG31420 | Reference to IR Trusts changed to HMRC Trusts |
| CG32222 | Updated for Civil Partnership Act 2004 |
| CG32450 | Updated for Civil Partnership Act 2004 |
| CG32500 | Updated for Civil Partnership Act 2004 |
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TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
| CG33071 | Reference to IR Trusts changed to HMRC Trusts |
| CG33090 | Updated for Civil Partnership Act 2004 |
| CG33135 | Updated for Civil Partnership Act 2004 and reference to there having to be a UK settlor removed from the final paragraph |
| CG33175 | Reference to IR Trusts changed to HMRC Trusts |
| CG33251 | Reference to IR Trusts changed to HMRC Trusts |
| CG33262 | The word 'may' inserted into the first bullet point and a cross reference made to CG34400 |
| CG33282 | Reference to IR Trusts changed to HMRC Trusts |
| CG33290 | Updated for Civil Partnership Act 2004 and reason 'e' deleted from list |
| CG33552 | Updated for Civil Partnership Act 2004 |
| CG33922 | Reference to IR Trusts changed to HMRC Trusts |
| CG34390 | Updated for Civil Partnership Act 2004 |
| CG34400 | Reference to IR Trusts changed to HMRC Trusts |
| CG34454 | Reference to IR Trusts changed to HMRC Trusts |
| CG34470 | Reference to IR Trusts changed to HMRC Trusts |
| CG34700 | Updated for Civil Partnership Act 2004 |
| CG34710 | Reference to IR Trusts changed to HMRC Trusts |
| CG34720 and CG34721 | Updated for Civil Partnership Act 2004 |
| CG34750 | Reference to IR Trusts changed to HMRC Trusts and updated for Civil Partnership Act 2004 |
| CG34751 | Updated for Civil Partnership Act 2004 |
| CG34753 | Updated for Civil Partnership Act 2004 and missing statutory reference at the beginning of the text re-inserted |
| CG34760 | Updated for Civil Partnership Act 2004 and statutory reference updated |
| CG34770 | Reference to IR Trusts changed to HMRC Trusts |
| CG34775 | Reference to IR Trusts changed to HMRC Trusts |
| CG34801 | Reference to IR Trusts changed to HMRC Trusts |
| CG34811 | Updated for Civil Partnership Act 2004 |
| CG34894 | Reference to IR Trusts changed to HMRC Trusts |
| CG35001 | Updated for Civil Partnership Act 2004 |
| CG35121 | Updated for Civil Partnership Act 2004 and reference made to West v Trennery |
| CG35302 | Reference to IR Trusts changed to HMRC Trusts |
| CG35411 | Reference to IR Trusts - Manchester changed to HMRC Trusts - Edinburgh |
| CG36336 | Updated for Civil Partnership Act 2004 |
| CG36338 and CG36339 | Reference to IR Trusts changed to HMRC Trusts |
| CG36350 | Updated for Civil Partnership Act 2004 |
| CG37543 | Updated for Civil Partnership Act 2004 |
| CG37702 | Reference to IR Trusts changed to HMRC Trusts |
| CG37844 | Reference to IR Trusts changed to HMRC Trusts |
| CG37885 | Reference to IR Trusts changed to HMRC Trusts |
| CG38303 | Updated for Civil Partnership Act 2004, categories added and an exception noted |
| CG38305 | Updated for Civil Partnership Act 2004 and an incorrect cross reference corrected |
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COMPANIES AND GROUPS OF COMPANIES (CG40200+) |
| CG40400 | Cross reference to AD5500+ replaced with INS1300+ |
| CG45356 | Amended to refer to TCGA92/S171A and TCGA92/S171A(2) and to amend a reference to branch or agency |
| CG45356a | New guidance to take account of FB 05 change |
| CG45554 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) and full address noted |
| CG45714 and CG45715 | References to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) and full address noted |
| CG45716 | Reference to Capital Gains Clearance Section replaced by CGTG Solihull |
| CG45947 | Reference to withdrawn or obsolete leaflet removed and replaced with advice on where to find the information |
| CG46330 | Updated for Civil Partnership Act 2004 |
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SHARES AND SECURITIES (CG50200+) |
| CG50731 | Updated for Civil Partnership Act 2004 |
| CG50931 | Updated for Civil Partnership Act 2004 |
| CG50936 | Updated for Civil Partnership Act 2004 |
| CG50940 | Updated for Civil Partnership Act 2004 |
| CG51029 | Updated for Civil Partnership Act 2004 |
| CG52505 | References to CGT (Solihull) replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52570 | Reference to Capital Gains Clearance Section replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52574 | Updated for Civil Partnership Act 2004 |
| CG52578 | Reference to Capital Gains Clearance Section (Solihull) replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52632 | References to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) and full address and new telephone number noted |
| CG52634 | Reference to Capital Gains Clearance Section (Solihull) replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52637 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52645 and CG52646 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52664 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52671 and CG52672 | Updated for Civil Partnership Act 2004 |
| CG52685 | References to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52704 | Reference to Capital Gains Clearance Section (Solihull) replaced by CGTG Solihull |
| CG52762 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52765 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence). Flowchart also amended to change references to Capital Gains Clearance Section to Clearance & Counteraction Team, AAG (Intelligence). |
| CG52766 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52767 | Updated for Civil Partnership Act 2004 |
| CG52805 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52812 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG52813 | References to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence). Flowchart also amended to change references to Capital Gains Clearance Section to Clearance & Counteraction Team, AAG (Intelligence). |
| CG53791 | Updated for Civil Partnership Act 2004 |
| CG53847 | Updated for Civil Partnership Act 2004 and to correct some of the statutory references |
| CG54236 | Updated for Civil Partnership Act 2004 |
| CG54608 | Updated for Civil Partnership Act 2004 |
| CG55048 | Updated for Civil Partnership Act 2004 |
| CG56302 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG56306 | Reference to withdrawn or obsolete leaflet removed and HMRC website address updated |
| CG56402 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG56403 | References to withdrawn or obsolete leaflets removed and replaced with advice on where to find the information |
| CG56410 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG56465 | Updated for Civil Partnership Act 2004 |
| CG56498 | Updated for Civil Partnership Act 2004 |
| CG56910 | Updated for Civil Partnership Act 2004 |
| CG56915 | Updated for Civil Partnership Act 2004 |
| CG56940 | Reference to Business Tax Clearance Team replaced by Clearance & Counteraction Team, AAG (Intelligence) |
| CG57858 | Updated for Civil Partnership Act 2004 |
| CG57862 | Updated for Civil Partnership Act 2004 |
| CG58032 | Layout of computations corrected |
| CG58040 | Layout of computations corrected |
| CG58045 | Layout of computations corrected |
| CG58052 | Layout of computations corrected |
| CG58061 | Layout of computations corrected |
| CG58065 | Layout of computations corrected |
| CG58071 | Layout of computations corrected |
| CG58075 | Layout of computations corrected |
| CG58080 | Layout of computations corrected |
| CG58086 | Updated for Civil Partnership Act 2004 |
| CG58101 | Layout of computations corrected |
| CG58639 | Reference to Company Taxation Division 2 (Purchase of Own Shares) Somerset House replaced with Business Tax (Purchase of Own Shares), 100 Parliament Street, London |
| CG59560 | Updated for Civil Partnership Act 2004 |
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RELIEFS (CG60201+) |
| CG60501 | References to withdrawn or obsolete leaflet removed and replaced with advice on where to find the information |
| CG60751 and CG60752 | Updated for Civil Partnership Act 2004 |
| CG60810 | Updated for Civil Partnership Act 2004 |
| CG61940 | Guidance amended to show where to find the most recent text of SP13/93 |
| CG61972 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG61982 | Updated for Civil Partnership Act 2004 |
| CG62015 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG62033 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG62132 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG62170 and CG62171 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG62180 to CG62181 | Reference to Employee Share Schemes Unit, New Wing, Somerset House replaced with Savings, Pensions, Share Schemes, 100 Parliament Street, London |
| CG63838 | Layout of computations corrected |
| CG64211 | Updated for Civil Partnership Act 2004 |
| CG64389 | Updated for Civil Partnership Act 2004 |
| CG64477 | Updated for Civil Partnership Act 2004 |
| CG64520 | Updated for Civil Partnership Act 2004 |
| CG64525 to CG64527 | Updated for Civil Partnership Act 2004 |
| CG64547 | Updated for Civil Partnership Act 2004 |
| CG64552 | Updated for Civil Partnership Act 2004 |
| CG64716 | Updated for Civil Partnership Act 2004 |
| CG64925 | Updated for Civil Partnership Act 2004 |
| CG64950 | Guidance extended to include guidance previously contained within CG64951 and updated for Civil Partnership Act 2004 |
| CG64951 | Guidance paragraph deleted as guidance merged with CG64950 |
| CG64952 | Updated for Civil Partnership Act 2004 |
| CG64953 and CG64954 | Heading updated for Civil Partnership Act 2004 |
| CG64955 | Layout of computation and final paragraph corrected as well as heading updated for Civil Partnership Act 2004 |
| CG64972 | Updated for Civil Partnership Act 2004 |
| CG65056 | Guidance extended to include guidance previously contained within CG65057 and updated for Civil Partnership Act 2004 |
| CG65057 | Guidance paragraph deleted as guidance merged with CG65056 |
| CG65171 | Guidance extended to include guidance previously contained within CG65172, CG65173 and CG67174 and updated for Civil Partnership Act 2004 |
| CG65172 to CG65174 | Guidance paragraphs deleted as guidance merged with CG65171 |
| CG65300 to CG65302 | Updated for Civil Partnership Act 2004 |
| CG65310 | Heading updated for Civil Partnership Act 2004 |
| CG65311 to CG65316 | Updated for Civil Partnership Act 2004 |
| CG65317 to CG65319 | Heading updated for Civil Partnership Act 2004 |
| CG65330 and CG65331 | Updated for Civil Partnership Act 2004 |
| CG65332 | Heading updated for Civil Partnership Act 2004 |
| CG65333 to CG65336 | Updated for Civil Partnership Act 2004 |
| CG65337 | Heading updated for Civil Partnership Act 2004 |
| CG65345 and CG65346 | Updated for Civil Partnership Act 2004 |
| CG65355 to CG65358 | Updated for Civil Partnership Act 2004 |
| CG65365 | Updated for Civil Partnership Act 2004 |
| CG65375 | Heading updated for Civil Partnership Act 2004 |
| CG65377 | Heading updated for Civil Partnership Act 2004 |
| CG65412 | Updated for Civil Partnership Act 2004 |
| CG65418 | Reference to IR Trusts changed to HMRC Trusts |
| CG65551 | Updated for Civil Partnership Act 2004 |
| CG65570 | Guidance extended to include guidance previously contained within CG65571 and CG65572 |
| CG65571 and CG65572 | Guidance paragraphs deleted as guidance merged with CG65570 |
| CG65590 and CG65591 | Updated for Civil Partnership Act 2004 |
| CG65592 | Heading updated for Civil Partnership Act 2004 |
| CG65861 and CG65862 | Updated for Civil Partnership Act 2004 |
| CG65934 | Updated for Civil Partnership Act 2004 |
| CG65993 | Updated for Civil Partnership Act 2004 |
| CG66921A | Updated for Civil Partnership Act 2004 |
| CG67068A | Updated for Civil Partnership Act 2004 |
| CG67190 to CG67192 | Updated for Civil Partnership Act 2004 |
| CG67305 | Updated for Civil Partnership Act 2004 |
| CG67700 | Updated for Civil Partnership Act 2004 |
|
BUSINESSES (CG67990+) |
| CG69003 | Reference to Business Tax (Insurance Group), Fifth Floor, 22 Kingsway changed to Business Tax Financial and Insurance Group, 100 Parliament Street, London |
| CG69051 | Updated for Civil Partnership Act 2004 |
| CG71871 | Updated for Civil Partnership Act 2004 |
| CG73007 | Updated for Civil Partnership Act 2004 |
| CG73008 | Heading updated for Civil Partnership Act 2004 |
| CG74249 | Updated for Civil Partnership Act 2004 |
|
CHATTELS AND OTHER ASSETS (CG76500+) |
| CG76552 | Incorrect cross reference amended |
| CG78706 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78749 | Incorrect cross reference amended |
| CG78791 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78804 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78811 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78821 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78825 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78846 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78851 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78856 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
| CG78901 | Reference to CGT (Foreign Compensation), New Wing, Somerset House, London replace by Capital Gains Policy Group, 100 Parliament Street, London |
|
APPENDICES (CGAPP1+) |
| CG/APP4 | References to withdrawn or obsolete leaflet removed and replaced with advice on where to find the information |
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Manual Contents | |
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