Recent updates to the Business Income Manual
Below are details of the amendments that were published on 31 May 2006 (see the update index for all updates).
| Section | Title and details of the update |
| BIM10000 | Introduction: contents.
Page BIM10040 deleted. Minor changes on all other pages to improve presentation and reflect change of editor. |
| BIM10040 | Introduction: How the BIM
is different from the IM.
Page deleted as no longer relevant. |
| BIM24000 | Mutual trading: contents.
New page BIM24671 added to contents. All page headings changed. Minor changes throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM24655 | Mutual associations:
specific activities: NHS doctors' co-operatives.
New sixth paragraph beginning ‘On 1 April 2004……..’. |
| BIM24671 | Mutual associations:
specific activities: NHS doctors’ co-operatives: new general
medical services contract from 1 April 2004.
New page. |
| BIM24675 | Mutual associations:
specific activities: NHS doctors’ co-operatives: National
Association of GP co-operatives.
Addition of a fourth bullet point. |
| BIM24950 | Mutual trading:
deductibility of payment made by contributor to a mutual trader.
Addition of three end paragraphs beginning ‘In suitable cases………’. |
| BIM37000 | Wholly & exclusively:
contents.
All page headings changed. Minor changes throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM37620 | Wholly & exclusively:
duality of, or non-trade, purpose: travel costs: a travelling
occupation?
New final paragraph beginning The 'base of operations……..'. |
| BIM38260 | Wholly & exclusively:
Companies: take over bids: introduction.
Deletion of references to Camas plc v Atkinson case from paragraph after first set of bullet points. |
| BIM50000 | Measuring the profits
(particular trades): contents.
Deletion of chapter BIM50900 from table of contents. |
| BIM50900 | Measuring the profits
(particular trades): banks and financial concerns: contents.
Chapter deleted as the current guidance is now in either the Banking Manual (BAM) or the Corporate Finance Manual (CFM). |
| BIM64000 | Private finance
initiative: contents.
All page headings changed. Minor changes throughout chapter to reflect departmental name changes and to improve presentation. |
| BIM64245 | Private finance
initiative: interest: trade.
Deletion of second paragraph which started with ‘An interest debit in an accounting period……….’ |
| BIM64295 | Private finance
initiative: interest: non-trade.
Second paragraph amended to include two new bullet points. |
