Below are details of the amendments that were published on 24 July 2003 (see the update index for all updates).
Some cross references in the CA Manual to paragraphs in the Inspectors Manual (IM) have been changed to reflect their inclusion in the new Business Income Manual (BIM) which is to be published shortly. The IM references should continue to be used in the interim period.
| Section | Title and details of the update |
| CA10030 | ITEPA added to table which has also been put into alphabetical order |
| CA11000 | New CA17000 added to table of contents |
| CA11530 | (i) Minor revision resulting from the introduction of the ITEPA, (ii) cross reference changed from IM1172 to BIM31500 |
| CA15300 | Cross reference changed from IM1269 to BIM70670 |
| CA17000 | New section “Avoidance affecting proceeds of balancing event” |
| CA21240 | Final paragraph rewritten and cross reference changed from IM3300 and IM3335 to BIM56310 |
| CA22110 | Cross reference changed from IM993 to BIM46904 |
| CA23100 | New CA23115 added to table of contents |
| CA23110 | (i) Sub-heading (6) expanded to include software acquired on or after 26 March 2003, (ii) some contents moved to new CA23115 |
| CA23115 | New section “First year allowances: leasing/provision of services” |
| CA23130 | (i) Legislation extended in opening paragraph, (ii) addition of final three paragraphs covering peripheral devices |
| CA23170 | Comprehensively rewritten for greater clarity |
| CA23250 | (i) Minor revision resulting from the introduction of the ITEPA, (ii) cross reference changed from IM1044 to BIM47110 |
| CA23420 | Minor revision resulting from the introduction of the ITEPA |
| CA23660 | Minor revision resulting from the introduction of the ITEPA |
| CA23720 | Cross reference changed from IM990 to BIM46900 |
| CA23730 | Cross reference changed from IM601f to BIM42135 |
| CA27005 | Changed from “camper van” to “minibus” throughout and “this minibus is not a car for Capital Allowance purposes” added in paragraph two. |
| CA27100 | Minor revision resulting from the introduction of the ITEPA |
| CA27200 | Cross reference changed from IM117d to BIM45000 |
| CA28400 | Cross reference changed from IM2672 to BIM61030 |
| CA29060 | Cross reference changed from IM1269 to BIM70670 |
| CA29220 | Cross reference changed from IM994 to BIM46903 |
| CA29320 | Minor revision resulting from the introduction of the ITEPA |
| CA35050 | New third paragraph cross referencing to CA17000 |
| CA41300 | New paragraph before example cross referencing to CA17000 |
| CA50130 | Cross reference changed from IM2790 - 2792 to BIM62015 |
| CA50420 | New final paragraph cross referencing to CA17000 |
| CA87000 | New final paragraph cross referencing to CA17000 |
