CA  - Recent changes to this Manual

Below are details of the amendments that were published on 20 October 2003 (see the update index for all updates).

SectionTitle and details of the update
CA17000Example revised plus minor changes of detail
CA20005Contents list updated to include new CA20075
CA20075New section: PMAs: Sampling as a basis of claim: fixtures
CA21000Contents list updated to include new CA22130
CA22130New section: Plant and machinery allowances: Squash courts
CA23000Heading of CA23070 changed
CA23050New sub-heading showing statute
CA23060New sub-heading showing statute, main heading expanded
CA23070New sub-heading showing statute, main heading reordered
CA23080New sub-heading showing statute
CA23100Contents list updated to include new CA23135
CA23110Layout of FYA exclusions tidied up
CA23135New section: First year allowances: Environmentally beneficial plant and machinery
CA23310Cross reference in paragraph 2 changed to CA23010 from CA22010
CA23720New paragraph four introducing component accounting (FRS15)
CA26025New line in final paragraph introducing joint election statute