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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 |
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 |
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 |
INDIVIDUALS (CG20200+) |
|
| CG20222 | Title changed and guidance updated and restructured to reflect changes in FA03 |
| CG20223 | Guidance deleted |
DEATH AND PERSONAL (CG30200+) |
|
| CG32511 | Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI) |
TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
|
| CG34950 | Guidance updated and restructured to reflect changes in FA03 |
COMPANIES AND GROUPS OF COMPANIES (CG40200+) |
|
| CG41332 | Reference to the Taxes Information Distribution Office (TIDO) amended to the Centre for Revenue Intelligence (CRI) |
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 |
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) |
BUSINESSES (CG67990+) |
|
| CG68255 | Reference to Shares Valuation Division (SVD) amended to Shares Valuation (SV) |
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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