Below are details of the amendments that were published on 26
April 2007 (see the
update index for all updates).
| Section | Details of update |
| BIM24300 | Mutual trading: members
clubs
Leaflet IR46 was replaced with online guidance for customers. |
| BIM41050 | Receipts: reverse
premiums
Updated to reflect ITTOIA |
| BIM47105-7 | Specific deductions:
staffing costs: payments to dependants
Guidance redrafted and expanded to provide more clarity |
| BIM54300 | Easements
Chapter revised as payments are no longer paid under the deduction of tax |
