CA - Recent changes to this Manual
Below are details of the amendments that were published on 7 December 2004 (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 |
| CA29200 | New page CA29260 added to table of contents |
| CA29260 | PMA: Miscellaneous:
Abortive expenditure.
New page |
| CA34600 | IBA: Writing down
allowances: Amount.
Final sentence of third paragraph deleted – text was: ‘Where there has been a relevant event WDA cannot be made after the end of the chargeable period that contains the 25th anniversary of first use’. |
| CA60000 | Research and development
allowance (RDA): Contents.
CA61000 deleted from list of contents. |
| CA60200 | RDA: Meaning of research
and development.
Rewritten to reflect migration of guidance to CIRD Manual |
| CA61000 | RDA: Guidelines on the
meaning of research and development for tax purposes.
Page deleted as guidelines now in CIRD Manual. |
