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 25 May 2005 (see the update index for all updates).
CONTENTS
INTRODUCTION AND COMPUTATION
TRUSTS AND CAPITAL GAINS TAX
SHARES AND SECURITIES
RELIEFS
LAND
APPENDICES
| Section | Title and details of update |
 |
CONTENTS |
| CG18000+ | Minor heading changes to CG18031, CG18032, CG18033 and CG18034 |
| CG27000c | Incorrect guidance paragraph number corrected |
| CG34700c | Minor heading change to CG34710 and CG34711 |
| CG34850+ | Guidance paragraphs CG34853, CG34865, CG34866, CG34867, CG34869, CG34872, CG34873, CG34874 and CG34875 added |
| Minor heading changes to CG34860, CG34870 and CG34871 | |
| CG38250+ | Minor heading change to CG38270 |
| Guidance paragraph CG38272 added | |
| CG72100+ | Headings amended to more accurately describe the contents |
| CG72850+ | Guidance paragraphs CG72882 and CG72883 deleted as contents incorporated into the revised CG72881 |
| CGAPP1+ | |
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INTRODUCTION AND COMPUTATION (CG10200+) |
| CG14590 | Statutory reference updated |
| CG14591 | Statutory reference updated |
| CG14592 | Statutory reference updated |
| CG14597 | Statutory reference updated |
| CG16601 | Cross reference at end of guidance corrected. |
| CG17898 | Revised wording |
| CG17953q | Guidance amended to reflect what was originally put in TB62 |
| CG17955 | Minor changes |
| CG17958 | Minor changes |
| CG17963 | Arithmetical errors corrected in the 2nd example |
| CG18020 | Table brought up to date |
| CG18031 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG18032 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG18033 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG18034 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG18203 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG18204 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
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TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
| CG33071 | Amendment to text resulting from the restructuring of IR Trusts |
| CG33280 | Statutory reference updated |
| CG33524 | Missing words at end of guidance restored |
| CG34710 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34850 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34853 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34860 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34865 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34866 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34867 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34869 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34870 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34871 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34872 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34873 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34874 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG34875 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG38270 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG38272 | New paragraph following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
| CG38312 | Amended text following the new legislation in FA02 which permits personal losses to be set against attributed trust gains |
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SHARES AND SECURITIES (CG50200+) |
| CG51762 | Guidance clarified |
| CG51823 | Guidance clarified |
| CG54904 | Guidance amended to reflect the removal of the lists of guilt-edged securities from the appendix |
| CG58790 | Guidance clarified |
| CG59517 | Reference to CG/APP3 amended to CG/APP1 to reflect changes made to the appendices in this update |
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RELIEFS (CG60200+) |
| CG63572 | Correct tax case reference inserted |
| CG63631 | Minor change to layout |
| CG63880 | Superfluous digit in one of the cross references deleted |
| CG64558 | Incorrect guidance amended |
| CG64559 | Incorrect guidance amended |
| CG64609 | Incorrect cross reference deleted |
| CG64718 | Minor change |
| CG65053 | Incorrect heading amended |
| CG65213 | Cross reference at end of guidance corrected |
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LAND (CG70200+) |
| CG72100 to CG72204 | Headings amended to more accurately describe the contents |
| CG72880 | Amended to reflect changes in procedure at the VOA |
| CG72881 | Amended to reflect changes in procedure at the VOA |
| CG72882 | Guidance deleted – content incorporated into the revised CG72881 |
| CG72883 | Guidance deleted – content incorporated into the revised CG72881 |
| CG73320 | Reference to CG/APP4 amended to CG/APP2 to reflect changes made to the appendices in this update |
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APPENDICES (CGAPP1+) |
| CG/APP1 | Appendix re "Gilt edged securities listed in TCGA92 Sch29" removed |
| CG/APP1 | Appendix re “Gilt edged securities specified in Treasury Order 30/3/93” removed |
| CG/APP1 | Appendix re “Gilt edged securities specified in Treasury Order 30/3/93” removed |
| CG/APP3 | Appendix re “Abbreviations used by Shares Valuation” renumbered CG/APP1 |
| CG/APP4 | Appendix re “Relief from IHT & CGT: recipient bodies (CG73300+ & CG67030+)” renumbered CG/APP2 |
| CG/APP5 | Appendix re “Time apportionment factors” renumbered CG/APP3 |
| CG/APP6 | Appendix re “Inheritance Tax” renumbered CG/APP4 |
| CG/APP7 | Appendix re “Allowable expenditure agreement for estates and trusts” renumbered CG/APP5 |
| CG/APP8 | Appendix re “Reinvestment relief: statistics to report” renumbered CG/APP6 and the form which is accessed from a link within this appendix updated. Also, VCM cross reference updated. |
| CG/APP9 | Appendix re “Reinvestment relief: qualifying tests for the company” renumbered CG/APP7 |
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