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 27 August 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
CHATTELS AND OTHER ASSETS
| Section | Title and details of update |
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CONTENTS |
| CGCONT1F/11 | CG15804 - heading completed |
| CGCONT2B | Reference to “CG21053 Rates of tax: income tax reliefs” deleted and reinstated within page CGCONT2B/3 – see below |
| CGCONT2B/3 | Reference to “CG21053 Rates of tax: income tax reliefs” inserted |
| CGCONT4E/5 | CG30610 – Minor change to heading |
| CG30611 – Deleted. Guidance merged with CG30610 | |
| CGCONT5E/1 | CG34701 – Deleted. Guidance merged with CG34700 |
| CG34702 – Deleted. Guidance merged with CG34700 | |
| CGCONT5E/5 | CG35150 – New guidance |
| CGCONT5F/1 | CG35200 – heading changed |
| CG35201 – heading changed | |
| CG35202 – New guidance | |
| CG35210 – Minor change to heading | |
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INTRODUCTION AND COMPUTATION (CG10200+) |
| CG15401 | Updated re Capital Allowances Act 2001 |
| CG15403 | Updated re Capital Allowances Act 2001 |
| CG15411 | Updated re Capital Allowances Act 2001 |
| CG15413 | Updated re Capital Allowances Act 2001 |
| CG15701 | Statutory reference within the 1st sentence of the 3rd paragraph corrected. |
| CG15803 | Statutory reference FA95/S92(6) updated to TCGA92/S263ZA 3) |
| CG15804 | Example brought up to date and statutory reference FA95/S92(6) updated to TCGA92/S263ZA(3) |
| CG17898 | Final sentence added regarding erroneous case 1 treatment |
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INDIVIDUALS (CG20200+) |
| CG20623 | New .pdf file, for the updated form 185(New), inserted. Accessed from the 2nd sub paragraph. |
| CG21000 | Minor changes to text |
| CG21061 | Statutory reference FA95/S92 updated to TCGA92/S263ZA(3) |
| CG22243 | Purchase price of asset in example corrected and layout of computation changed to make it clearer |
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DEATH AND PERSONAL (CG30200+) |
| CG30571 | Layout amended |
| CG30610 | Text merged with CG30611 and heading changed |
| CG30611 | Deleted as text merged with CG30610 |
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TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
| CG34700 | Text merged with CG34701 and CG34702 |
| CG34701 | Deleted as text merged with CG34700 |
| CG34702 | Deleted as text merged with CG34700 |
| CG35150 | New guidance |
| CG35200 | Text amended to refer to rates from 1998-99 and heading changed |
| CG35201 | Text amended to refer to rates 1988-89 to 1997-98 and heading changed |
| CG35202 | New guidance to refer to rates before 1988-89 |
| CG35210 | Minor change to text and heading |
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COMPANIES AND GROUPS OF COMPANIES (CG40200+) |
| CG45469 | Correct statutory reference inserted in 1st paragraph and other, minor, changes made |
| CG45712 | Updated re Capital Allowances Act 2001 |
| CG45922 | Updated re Capital Allowances Act 2001 |
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SHARES AND SECURITIES (CG50200+) |
| CG51700 | Cross reference at the end of the 6th paragraph corrected |
| CG54025 | Cross reference to itself deleted |
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CHATTELS AND OTHER ASSETS (CG76500+) |
| CG78121 | Reference made to the case of MV Endeavour and Others v Inland Revenue SpC403 |
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