CA - Recent changes to this Manual

Below are details of the amendments that were published on 13 November 2006 (see the update index for all updates).

SectionTitle and details of the update
CA11700General: Definitions: Contracts.

Expanded to include a new section on the meaning of ‘unconditional’.
CA23135FYA: Environmentally beneficial plant and machinery.

Two new classes added by SI2235/2006.
CA23140PMA: FYA: Expenditure on energy- saving plant or machinery.

Deletion of ‘thermal screens’ from Technology list.
CA23700PMA: Long life assets: Contents.

New page CA23790 added to table of contents.
CA23781PMA: Long life assets: Airlines agreement.

Updated for departmental name changes.
CA23790PMA: Long life assets: Application of legislation to modern printing equipment.

New page.
CA29450How allowances and charges are made: Special leasing.

Addition of two new paragraphs at end beginning ‘A company’ and ‘The company’ respectively.