Below are details of the amendments that were published on 18 April 2006 (see the update index for all updates).
| Section | Title and details of the update |
| BIM42550 | Specific deductions:
advertising: introduction and contents.
Chapter comprehensively revised & upgraded for ITTOIA. New pages BIM42560 & BIM42565 added. |
| BIM42560 | Specific deductions:
advertising: sponsorship: entertaining and benefits in kind.
New page. |
| BIM42565 | Specific deductions:
advertising: sponsorship: purpose.
New page. |
| BIM50000 | Measuring the profits
(particular trades): contents.
Deletion of BIM50001 and addition of BIM55125 to list. |
| BIM50001 | Particular trades:
trading in UK.
Chapter deleted as superfluous. |
| BIM55000 | Farming: overview.
Page expanded to include introduction and new chapter BIM55125. |
| BIM55005 | Farming: introduction.
Page deleted by merger into BIM55000. |
| BIM55150 | Farming: receipts and
expenses: arrangement of guidance.
Minor changes throughout chapter to reflect departmental name changes and ITTOIA and to improve presentation. |
| BIM55275 | Farming: orchards.
Page comprehensively expanded. |
| BIM75200 | Trading losses: claims to
relief.
Minor changes throughout chapter to reflect departmental name changes and ITTOIA and to improve presentation. |
| BIM75225 | Trading losses: claims to
relief: late claims.
Second paragraph extended to direct users to a new late claims submission template in the Company Taxation Manual. |
