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Below are details of the amendments that were published on 21 January 2004 (see the update index for all updates).
CONTENTS
INTRODUCTION AND COMPUTATION
INDIVIDUALS
PARTNERSHIPS AND CAPITAL GAINS TAX
DEATH AND PERSONAL
TRUSTS AND CAPITAL GAINS TAX
COMPANIES AND GROUPS OF COMPANIES
SHARES AND SECURITIES
RELIEFS
BUSINESSES
LAND
CHATTELS AND OTHER ASSETS
APPENDICES
| Section | Title and details of update |
 |
CONTENTS |
| CGCONT6C/4 | Heading for reference CG42411 amended |
| CGCONT7C/4 | Heading for reference CG51845 amended |
| CGCONT7G/1 | Reference CG56301a and its heading deleted |
| CGCONT7J/3 | Heading for reference CG59541 amended |
| Heading for reference CG59542 amended | |
| Heading for reference CG59630 amended | |
| Heading for reference CG59631 amended | |
| CGCONT8I/4 | Heading for reference CG63839 amended |
| Heading for reference CG63840 amended | |
| Heading for reference CG63841 amended | |
| Heading for reference CG63842 amended | |
| Heading for reference CG63843 amended | |
| CGCONT8M | Heading for reference CG66400 corrected |
| Heading for reference CG66401 corrected | |
| Heading for reference CG66410 corrected | |
| CGCONT9B/5 | Heading for reference CG68251 amended |
| Heading for reference CG68280 amended | |
| CGCONT9B/6 | Heading for reference CG68461 amended |
| Heading for reference CG68466 amended | |
| CGCONT10B/3 | Reference CG70838 and its heading deleted |
| CGCONT10C/1 | Headings for references CG71701 to CG71703 amended |
| References CG71704 to CG71707 and their headings deleted | |
| CGCONT11A/4 | Heading for reference CG77004 amended |
| Heading for reference CG77017 amended | |
|
INTRODUCTION AND COMPUTATION |
| CG10260 | IM cross reference changed to new BIM reference |
| CG10283 | Error in text amended |
| CG10285 | Reference to International Division amended to Revenue Policy International |
| CG10320 | IM cross reference changed to new BIM reference |
| CG11900 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG12864 | IM cross reference changed to new BIM reference |
| CG12870 | IM cross reference changed to new BIM reference |
| CG12924 | IM cross reference changed to new BIM reference |
| CG12942 | IM423 cross reference deleted as obsolete |
| CG12945 | IM cross reference changed to CA reference |
| CG12951 | IM cross reference changed to new BIM reference |
| CG13070 | IM cross reference amended |
| CG13131 | Text revised |
| CG14380 | DT cross reference changed to INTM cross reference |
| CG14385 | DT cross reference changed to INTM cross reference |
| CG14395 | DT cross reference changed to INTM cross reference |
| CG14542 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG14742 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG14783 | References to Shares Valuation Division amended to Shares Valuation |
| CG14796 | Reference to District Valuer amended to Valuation Office Agency |
| CG14870 | Misprint corrected in cross reference |
| CG14980 | References to Shares Valuation Division amended to Shares Valuation |
| CG15291 | IM cross reference deleted |
| CG15526 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG15760 | IM cross references changed to new BIM references |
| CG15801 | IM cross reference changed to new BIM reference |
| CG15802 | IM cross references changed to new BIM references |
| CG16280 | IM cross reference changed to new BIM reference |
| CG16494 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG16603 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG17012 | Cross reference amended |
| CG17319 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG17484 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG18640 | DT cross reference changed to INTM cross reference |
|
INDIVIDUALS |
| CG21061 | IM cross reference changed to new BIM reference |
| CG24000 | IM cross reference deleted and replaced with where to refer to |
| CG25352 | IM cross reference amended |
| CG25361 | IM cross reference amended |
| CG25363 | IM cross reference amended |
| CG25400 | IM cross reference amended |
| CG25621 | Reference to International Division amended to Revenue Policy International |
| CG25903 | Reference to International Division amended to Revenue Policy International |
| CG26119 | Missing text replaced at the beginning of the guidance |
| CG26290 | Reference to International Division amended to Revenue Policy International |
|
PARTNERSHIPS AND CAPITAL GAINS TAX |
| CG27000 | IM cross reference changed to new BIM reference |
| CG27006 | IM cross reference changed to new BIM reference |
| CG27124 | Reference to Shares Valuation Division amended to Shares Valuation |
|
DEATH AND PERSONAL |
| CG30740 | IM cross references changed to new BIM references |
| CG31990 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG32251 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG32261 | Revised guidance on how to find out whether or not the value of an asset has been ascertained for IHT purposes |
| CG32267 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG32268 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG32269 | Revised guidance on how to find out whether or not the value of an asset has been ascertained for IHT purposes |
| CG32271 | Reference to Shares Valuation Division amended to Shares Valuation |
|
TRUSTS AND CAPITAL GAINS TAX |
| CG35134 | Layout amended |
| CG37371 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG37562 | Reference to Shares Valuation Division amended to Shares Valuation |
|
COMPANIES AND GROUPS OF COMPANIES |
| CG42261 | Reference to International Division amended to Revenue Policy International |
| CG42411 | IM cross reference deleted |
| CG42461 | DT cross reference changed to INTM cross reference |
| CG42490 | DT cross reference changed to INTM cross reference and reference to International Division amended to Revenue Policy International |
| CG42550 | Reference to International Division amended to Revenue Policy International |
| CG42700 | DT cross reference changed to INTM cross reference |
| CG42704 | DT cross reference changed to INTM cross reference |
| CG45206 | Diagram layout amended |
| CG45700 | Reference to International Division amended to Revenue Policy International |
| CG45708 | DT cross reference changed to INTM cross reference |
| CG45734 | Reference to International Division amended to Revenue Policy International |
| CG45909 | IM cross reference changed to new BIM reference |
| CG45936 | Cross reference amended |
| CG47691 | Table layout amended |
|
SHARES AND SECURITIES |
| CG50900 to CG50902 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50905 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50911 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50915 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50916 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50933 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50936 TO CG50938 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50945 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG50970 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG51845 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG51940 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG51979 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG52596 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG52858 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG53793 | IM cross reference deleted |
| CG53848 to CG53850 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG53853 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG53856 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG54224 | IM cross reference amended |
| CG54504 to CG54507 | IM cross references amended |
| CG54600 | IM cross reference deleted |
| CG55402 | IM cross reference changed to new BIM reference |
| CG56040 | IM cross reference changed to new BIM reference |
| CG56301 | Table amended |
| CG56301a | Reference deleted |
| CG56321 | The actual date of the “appointed day” (1 September 2003) shown instead of just “appointed day”. |
| CG56322 | Last paragraph reworded |
| CG56353 to CG56355 | The actual date of the “appointed day” (1 September 2003) shown instead of just “appointed day”. |
| CG56354 | First bullet point reworded |
| CG56357 to CG56359 | The actual date of the “appointed day” (1 September 2003) shown instead of just “appointed day”. |
| CG56503 to CG56504 | The actual date of the “appointed day” (1 September 2003) shown instead of just “appointed day”. |
| CG56533 | IM cross reference changed to new BIM reference |
| CG56900 | IM cross reference deleted |
| CG56910 | IM cross reference deleted |
| CG56939 | IM cross reference deleted |
| CG57731 | IM cross references amended |
| CG58856 | Layout amended |
|
RELIEFS |
| CG60873 | IM cross reference changed to new BIM reference |
| CG61970 | IM cross reference changed to new BIM reference and minor amendment to text |
| CG61972 to CG61973 | Minor amendment to text |
| CG61976 | Minor amendment to text |
| CG61983 | IM cross reference deleted |
| CG62000 | IM cross reference changed to new BIM reference |
| CG62011 | IM cross reference changed to new BIM reference |
| CG62033 | IM cross reference changed to new BIM reference |
| CG62102 | IM cross reference deleted |
| CG62491 | IM cross reference deleted |
| CG63836 | Reference to District Valuer amended to Valuation Office Agency |
| CG63838 to CG63843 | Reference to District Valuer amended to Valuation Office Agency |
| CG64501 | IM cross reference deleted |
| CG64603 | IM cross reference deleted |
| CG64886 | IM cross references amended |
| CG65221 | IM cross reference changed to new BIM reference |
| CG66400 | Heading corrected and DT cross reference changed to INTM cross reference |
| CG66401 | Heading corrected |
| CG66410 | Heading corrected |
| CG66460 | IM cross reference changed to new BIM reference |
| CG66913 | Time limit brought up to date re SA |
| CG67650 | IM cross references amended |
|
BUSINESSES |
| CG68043 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68045 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68101 | IM cross reference changed to new BIM reference |
| CG68161 | Advise on where to find general guidance amended |
| CG68251 to CG68292 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68292 | IM cross reference amended |
| CG68454 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68457 to CG68461 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68466 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68469 | Reference to District Valuer amended to Valuation Office Agency and reference to Shares Valuation Division amended to Shares Valuation |
| CG68470 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68473 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68540 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68600 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68650 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68651 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68667 | Reference to International Division amended to Revenue Policy International |
| CG68690 | Reference to International Division amended to Revenue Policy International |
| CG68700 | IM cross references changed to new BIM references |
| CG68701 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68720 | IM cross references changed to CA references and one IM cross reference deleted |
| CG68762 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68764 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68812 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68853 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG68862 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG69200 | IM cross reference changed to new BIM reference |
| CG69400 | Reference to Shares Valuation Division amended to Shares Valuation |
|
LAND |
| CG70201 | IM cross reference changed to new BIM reference |
| CG70832 | IM cross reference changed to new BIM reference |
| CG70834 | IM cross reference changed to new BIM reference |
| CG70838 | Guidance deleted |
| CG71003 | Computation corrected |
| CG71005 | Computation corrected |
| CG71146 | IM cross reference changed to new BIM reference |
| CG71161 | IM cross reference changed to new BIM reference |
| CG71200 | IM cross reference changed to new BIM reference |
| CG71700 to CG71703 | Guidance clarified following abolition of payment of royalties under deduction of tax |
| CG71704 to CG71707 | References deleted |
| CG71810 | Reference to District Valuer amended to Valuation Office Agency |
| CG71859 | Reference to District Valuer amended to Valuation Office Agency |
| CG72012 | Reference to District Valuer amended to Valuation Office Agency |
| CG72421 | Reference to District Valuer amended to Valuation Office Agency |
| CG72471 | Reference to District Valuer amended to Valuation Office Agency |
| CG72640 | Reference to District Valuer amended to Valuation Office Agency |
| CG72855 | Reference to District Valuer amended to Valuation Office Agency |
| CG72857 | Reference to District Valuer amended to Valuation Office Agency |
| CG73212 | Reference to District Valuer amended to Valuation Office Agency |
| CG74323 | IM cross reference changed to new BIM reference |
| CG75820 | Reference to Shares Valuation Division amended to Shares Valuation |
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CHATTELS AND OTHER ASSETS |
| CG76652 | IM cross references amended |
| CG77000 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG77001 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG77004 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG77007 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG77017 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG77019 | IM cross references amended and reference to Shares Valuation Division amended to Shares Valuation |
| CG78208 | IM cross reference changed to new BIM reference |
| CG78209 | IM cross reference changed to new BIM reference |
| CG78210 | Reference to Shares Valuation Division amended to Shares Valuation |
| CG78314 | Reference to Shares Valuation Division amended to Shares Valuation |
|
APPENDICES |
| CGAPP3 | Reference to Shares Valuation Division amended to Shares Valuation |
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