Manual iconCG - Update Index - Recent changes to this manual


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Below are details of the amendments that were published on 26 March 2004 (see the update index for all updates).

CONTENTS

INTRODUCTION AND COMPUTATION

INDIVIDUALS

DEATH AND PERSONAL

TRUSTS AND CAPITAL GAINS TAX

COMPANIES AND GROUPS OF COMPANIES

SHARES AND SECURITIES

RELIEFS

BUSINESSES

LAND

Section Title and details of update
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CONTENTS

CGCONT1A/8
Titles for references CG10340 and CG10341 amended.
References CG10342 and CG10381 and their titles deleted
New reference CG10343 and title inserted
CGCONT1J/1 Reference CG18001 and title deleted
Titles for references CG18010 and CG18011 amended
CGCONT1J/5
Titles for references CG18199 and CG18207 amended
CGCONT2A/2
Title for reference 20222 amended
Reference CG20223 and title deleted
CGCONT7A/1
New reference CG50209 and title inserted
CGCONT7A/2
Incorrect reference shown as CG50229 amended to CG50279
CGCONT7C/2
New reference CG51750 and title inserted
CGCONT8J/9 Titles for references CG65053 and CG65067 amended
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INTRODUCTION AND COMPUTATION (CG10200+)

CG10340 Title changed and guidance updated and restructured to reflect changes in FA03
CG10341 Title changed and guidance updated and restructured to reflect changes in FA03
CG10342 Guidance deleted
CG10343 New guidance to reflect changes in FA03
CG10350 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG10353 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG10360 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG10370 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG10380 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG10381 Guidance deleted
CG11040 DT cross reference amended
CG16742 Error in table corrected
CG17938 Minor amendment to layout of guidance
CG18001 Guidance deleted
CG18010 Title changed and guidance updated and restructured to reflect changes in FA03
CG18011 Title changed and guidance updated and restructured to reflect changes in FA03
CG18020 Guidance updated and restructured to reflect changes in FA03
CG18070 Guidance updated and restructured to reflect changes in FA03
CG18199 to CG18207 The spurious word “exploitation” deleted from each of the titles
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INDIVIDUALS (CG20200+)

CG20222 Title changed and guidance updated and restructured to reflect changes in FA03
CG20223 Guidance deleted
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DEATH AND PERSONAL (CG30200+)

CG32511 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
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TRUSTS AND CAPITAL GAINS TAX (CG33000+)

CG34950 Guidance updated and restructured to reflect changes in FA03
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COMPANIES AND GROUPS OF COMPANIES (CG40200+)

CG41332 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
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SHARES AND SECURITIES (CG50200+)

CG50209 New guidance due to new Shares in Treasury provisions
CG50287 Changes due to new Shares in Treasury provisions
CG50290 Changes due to new Shares in Treasury provisions
CG50292 Changes due to new Shares in Treasury provisions
CG50915 Reference to Shares Valuation Division (SVD) amended to Shares Valuation (SV)
CG51745 Changes due to new Shares in Treasury provisions
CG51746 Changes due to new Shares in Treasury provisions
CG51750 New guidance due to new Shares in Treasury provisions
CG51845 CG cross reference amended
CG51995 Missing end to guidance restored
CG52500 Changes to reconstructions due to new Shares in Treasury provisions
CG52502 Changes to reconstructions due to new Shares in Treasury provisions
CG52521 Changes to reconstructions due to new Shares in Treasury provisions
CG52522 Changes to reconstructions due to new Shares in Treasury provisions
CG52523 Changes to reconstructions due to new Shares in Treasury provisions
CG52580 Changes to reconstructions due to new Shares in Treasury provisions
CG52623 Changes to reconstructions due to new Shares in Treasury provisions
CG52663 Changes to reconstructions due to new Shares in Treasury provisions
CG52664 Changes to reconstructions due to new Shares in Treasury provisions
CG52700 Changes to reconstructions due to new Shares in Treasury provisions
CG52701 Changes to reconstructions due to new Shares in Treasury provisions
CG52707a Changes to reconstructions due to new Shares in Treasury provisions
CG52707b Changes to reconstructions due to new Shares in Treasury provisions
CG52762 Changes to reconstructions due to new Shares in Treasury provisions
CG52765 Changes to reconstructions due to new Shares in Treasury provisions
CG53116 Cross reference to Tax Bulletin updated
CG53185 Re-written to refer to SP5/2002
CG55018 Minor typing error in the first line corrected
CG56402 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG56445 Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI)
CG58600 Changes due to new Shares in Treasury provisions
CG58601 Changes due to new Shares in Treasury provisions
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RELIEFS (CG60200+)

CG60600 Time limit for companies corrected
CG62635 IM cross reference deleted
CG64952 Guidance clarified
CG65053 Incorrect reference to ESC D49 amended to ESC D4 in both the title and the guidance
CG65067 Incorrect reference to ESC D49 amended to ESC D4 in both the title and the guidance
CG66648 Statutory reference corrected to ICTA88/S587/B
CG66995 Reference to Shares Valuation Division (SVD) amended to Shares Valuation (SV)
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BUSINESSES (CG67990+)

CG68255 Reference to Shares Valuation Division (SVD) amended to Shares Valuation (SV)
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LAND (CG70200+)

CG71700 Missing CG cross reference inserted
CG72852 IM cross reference changed to new BIM reference
CG72854 IM cross reference changed to new BIM reference
CG72855 IM cross reference changed to new BIM reference
CG72880

Guidance extended to include the separate procedures relating to land in different parts of the UK


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