BIM - Recent changes to this manual

Below are details of the amendments that were published on 22 December 2005 (see the update index for all updates).

Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.

Section	Title and details of the update
BIM10000	Introduction: contents. New page BIM10090 added to table of contents.
BIM10090	Introduction: abbreviations used (in the BIM). New page added.
BIM50000	Measuring the profits (particular trades): contents. Heading of BIM56400 chapter changed. New chapters BIM56600, BIM56650 & BIM56700 added. Heading of BIM62000 chapter changed to ‘Mineral extraction’.
BIM52750	Care providers: contents. Addition of two introductory paragraphs to table of contents.
BIM56000	Film and audio products: introduction: contents. Old chapter withdrawn and replaced by rewritten chapter.
BIM56100	Film and audio products: qualifying films: contents. Old chapter withdrawn and replaced by rewritten chapter.
BIM56200	Film and audio products: methods applying to all master versions: contents. Old chapter withdrawn and replaced by rewritten chapter.
BIM56300	Film and audio products: deductions for qualifying films: contents. Old chapter withdrawn and replaced by rewritten chapter.
BIM56400	Film and audio products: tax deferral schemes for qualifying films: contents. Old chapter withdrawn and replaced by renamed and rewritten chapter.
BIM56500	Film and audio products: avoidance: contents. Old chapter withdrawn and replaced by rewritten chapter.
BIM56600	Film and audio products: avoidance: individual exit schemes: contents. New chapter.
BIM56650	Film and audio products: avoidance: corporate exit schemes: contents. New chapter
BIM56700	Film and audio products: avoidance: tax deferral beyond 15 years: contents. New chapter.
BIM62000	Mineral extraction: contents and introduction. Heading of chapter changed from ‘mines and collieries’. Headings of individual pages changed throughout chapter. New pages BIM62090 - BIM62098 added to contents.
BIM62090	Mineral extraction: royalties: introduction. New page previously at IM4060.
BIM62092	Mineral extraction: royalties: scope. New page previously at IM4061.
BIM62094	Mineral extraction: royalties: mixed payments. New page previously at IM4062.
BIM62096	Mineral extraction: royalties: Northern Ireland. New page previously at IM4063.
BIM62098	Mineral Extraction: royalties: method of giving relief. New page previously at IM4064.
BIM70000	Computing the amount to assess: contents. New chapter BIM72600 added to table of contents.
BIM72100	Partnerships: Limited & Limited Liability partnerships (LLP): contents. Headings revised. Minor changes of detail and presentation to all pages in chapter.
BIM72105	Partnerships: Limited partnership: restriction of relief for limited partners. Page comprehensively revised.
BIM72135	Partnerships: Limited Liability Partnership (LLP): restriction of relief for LLP members. Page comprehensively revised.
BIM72600	Partnerships: loss relief restrictions: contents. New chapter.
BIM80000	Case VI: contents. Deletion of BIM82001 from table of contents.
BIM82001	Transactions between dealing and non-dealing associated companies. Page deleted to be reissued at CTM36900.

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