Below are details of the amendments that were published on 4 August 2002 (see the update index for all updates).
| Section | Title and details of the update |
| CA16000 | Prevention of double
allowances:
Addition of new paragraph |
| CA23130 | ICT expenditure incurred
by small enterprises:
Revision of availability dates in first paragraph |
| CA23170 | Meaning of SME:
Definition of a small company changed |
| CA23250 | Writing down allowances
and balancing adjustments: Disposal events:
Addition of final four paragraphs |
| CA99900 | Table of Destinations:
New Section |
