CA - Recent changes to this manual
Below are details of the amendments that were published on 12
March 2007(see the
update index for all updates).
| Section | Title and details of update |
| CA11900 | General: Definitions:
Additional VAT
Clarification of the VAT Capital Goods Scheme |
| CA23135 | FYA: Environmentally
beneficial plant and machinery
Updated for FA06 |
| CA23170 | PMA: FYA: Meaning of SME
Updated for Companies Act 2006 |
| CA24300 | Overseas leasing: When no
allowances are due
Replaced paragraph on Chain of Leases |
| CA32224 | IBA: Qualifying trade:
storage
Small amendment to example of steel stockbroker |
| CA50900 | MEA: Reference to Head
Office
Updated to reflect changes in structure of HMRC |
