CA - Recent changes to this Manual
Below are details of the amendments that were published on 6 January 2006 (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 |
| CA10030 | Introduction:
Abbreviations used.
Addition of ITTOIA, UK & VAT. |
| CA11530 | General:
Definitions: Capital expenditure and capital sums.
Addition of ‘ITTOIA/S595 (2) or’ before ‘ICTA88/S524 (3)(b)’ in third paragraph. |
| CA11590 | General:
Definitions: Property business.
Page substantially revised. |
| CA11800 | General:
Definitions: When capital expenditure is incurred.
Business Tax changed to CT&VAT in paragraph after example 3. |
| CA20000 | Plant and
Machinery Allowance (PMA): Contents.
New chapter CA28900 added to contents. |
| CA20005 | PMA:
Introduction: Contents.
Heading of CA20020 revised. |
| CA20010 | PMAs:
Introduction: Qualifying activities.
Schedule A deleted and property inserted at second bullet and ‘as a trade under ITTOIA/S12 (4) or’ inserted at sixth bullet. |
| CA20020 | PMAs:
Introduction: Property business.
New opening paragraph ‘A property business is a UK property business or a Schedule A business’ and ‘Schedule A’ changed to ‘property’ in heading and in (the now) second paragraph. |
| CA20025 | PMAs:
Introduction: Furnished holiday lettings business.
Several text additions. |
| CA22030 | PMA:
Buildings & structures: Expenditure unaffected by legislation.
Addition of new bullet eight – ‘films for which an election is made ITTOIA/S143 or F2A92/40D’. |
| CA22220 | PMA:
Buildings & structures: Thermal insulation of industrial
buildings.
‘Schedule A’ changed to ‘property’ twice in third paragraph. |
| CA22270 | PMA:
Buildings & structures: Personal security.
‘Schedule A’ changed to ‘property’ in first paragraph. |
| CA23170 | PMA: FYA:
Meaning of SME.
Addition of three new paragraphs beginning ‘The above definition……’ at the end of the page. |
| CA23300 | PMA: Hire
purchase: Contents.
New page CA23350 added to contents. |
| CA23330 | PMA: Hire
purchase: Disposal values.
Opening paragraph expanded. |
| CA23350 | PMA: Hire
purchase: Abortive expenditure.
New page. |
| CA23750 | PMA: Long
life assets: Second hand assets.
New paragraph at end under sub-heading ‘Transitional provisions’. |
| CA23770 | PMA: Long
life assets: Anti-avoidance.
Business Tax changed to CT&VAT in final paragraph. |
| CA23780 | PMA: Long
life assets: Industry wide agreements.
Business Tax changed to CT&VAT twice and Large Business Office changed to Large Business Service in first paragraph. |
| CA23781 | PMA: Long
life assets: Airlines agreement.
Business Tax changed to CT&VAT in address at end. |
| CA28900 | PMA:
Anti-avoidance: Finance leaseback: Contents.
New chapter. |
| CA29010 | PMA:
Partnerships and successions: Partnerships.
First paragraph completely revised. |
| CA29300 | PMA: How
allowances and charges are made: Contents.
‘Schedule A’ changed to ‘property’ in heading of CA29320. |
| CA29320 | PMA: How
allowances and charges are made: Trade, property business (etc.).
‘Schedule A’ changed to ‘property’ in heading and on second row of table. |
| CA29450 | PMA: How
allowances and charges are made: Special leasing.
Line above example changed to ‘Assess any remaining balancing charge to income tax’ and first ‘AP’ expanded. |
| CA32850 | IBA: Other
rules about buildings: Territorial limitation.
First paragraph revised and extended. |
| CA37730 | IBA:
Enterprise zones: Realisation of capital value: Definitions.
Addition after ICTA88/S34 of text beginning ‘or is brought……’. |
| CA70000 | Know-how:
Contents.
Headings of CA70050 and CA72500 revised. |
| CA70010 | Know-how:
General: Definition.
ITTOIA/S192 added to sub-heading. |
| CA70050 | Know-how:
General: Treat as property for capital allowances and ITTOIA
purposes.
ITTOIA added to heading, ITTOIA/S193 added to sub-heading and previous opening sentence ‘Know how is property for the purposes of CAA01’ deleted. |
| CA72200 | Know-how:
Receipts: When receipt is capital.
Addition of ‘for a company or a charge under ITTOIA/S587 for an individual’ after ‘ICTA88/S524’ |
| CA72300 | Know-how:
Receipts: Goodwill treatment.
ITTOIA/S194 added to sub-heading, ‘for a company or ITTOIA/S583’ added at end of penultimate paragraph and Business Tax changed to CT&VAT in final paragraph. |
| CA72500 | Know-how:
Treatment of receipts.
Heading changed and text revisions throughout. |
| CA75020 | Patents:
General: Definitions.
Addition of ‘ITTOIA/S587, S593, S594 or’ to indent ’c’. |
| CA75120 | Patents:
Allowances: Balancing allowances and balancing charges.
Addition of ‘for a company or assessable to income tax for an individual’ at end of both paragraphs before ‘example’ and of ‘to income tax’ replacing ‘Case VI’ at end. |
| CA75130 | Patents:
Allowances: How allowances are given and charges made.
Minor text changes in last sentence. |
| CA75200 | Patents: Sale
of patent rights: General.
ITTOIA/S587 – S590 added to sub-heading and ‘if the seller is a company the charge is made’ added to line after first two bullets. |
| CA75210 | Patents: Sale
of patent rights: Taxation of lump sum.
ITTOIA/S587 - S590 added to sub-heading. |
| CA75300 | Patents:
Expenses: Fees.
ITTOIA/S600 - S601 added to sub-heading. |
| CA75310 | Patents:
Expenses: Devising a patented invention.
ITTOIA/S587 - S590 added to sub-heading and after ICTA88/S524 in penultimate paragraph. |
