CA - Recent changes to this Manual
Below are details of the amendments that were published on 5 September 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 |
| CA12100 | General: Combined sales:
Property sold with other property.
New line ‘If one of the assets included in the combined sale is land you should follow the guidance at CA12300’ added at end. |
| CA15000 | General: Successions:
Contents.
New page CA15570 added to table of contents |
| CA15570 | General: Successions:
Societas Europaea.
New page |
| CA21000 | PMA: Meaning of plant
& machinery: Contents.
New page CA21260 added to table of contents. |
| CA21260 | PMA: Meaning of plant and
machinery: All-weather and artificial surfaces.
New page. |
| CA23781 | PMA: Long life assets:
Airlines agreement.
Address at end of page changed. |
| CA23782 | PMA: Long life assets:
Aircraft not within agreement.
Substantially rewritten to include Tax Bulletin 68. |
| CA26800 | PMA: Fixtures: Election
to fix apportionment.
New penultimate paragraph ‘An election may not be made if CAA01/S197 (disposal values in avoidance cases) CA26750 applies.’ |
| CA35200 | IBA: Balancing
adjustments: Proceeds from balancing events.
Final paragraph revised to ensure reference to District Valuer. |
| CA50910 | MEA: Reference to Head
Office: general advice.
Address of Energy Group changed |
