Below are details of the amendments that were published on 25 October 2002 (see the update index for all updates).
| Section | Title and details of the update |
| CA11750 | General: Definitions and
all that: Expenditure incurred in foreign currency
Additional of final paragraph concerning non-Sterling accounting |
| CA23110 | Expenditure on which FYAs
are available and rates
(i) updated for FA2002, (ii) second paragraph expanded to clarify dates FYA is due |
| CA23140 | First year allowances
(FYAs): Expenditure on energy- saving plant or machinery
Updated for FA2002 |
| CA23150 | First year allowances
(FYAs): Expenditure incurred by energy services provider
Updated for FA2002 |
| CA23153 | First-year allowances:
Expenditure on cars with low carbon dioxide emissions
New paragraph |
| CA23155 | First-year allowances:
Expenditure on natural gas and hydrogen refuelling equipment
New paragraph |
| CA23157 | First-year allowances:
Expenditure on North Sea oil ring-fence plant and machinery
New paragraph |
| CA23250 | Writing down allowances
and balancing adjustments: Disposal events
Additions for community amateur sports clubs per FA02/SCH18 |
| CA23520 | Cars etc; Single asset
pool, restriction on WDA and contributions
First paragraph expanded to cover a qualifying car with low carbon dioxide emissions |
| CA28650 | Anti-avoidance: Election
for revised qualifying expenditure in sale and leaseback cases
Additional paragraphs 6 & 7 concerning a sale and leaseback undertaken by a local authority |
| CA70001 | Intellectual property for
companies: Regime from 1/4/2002
New paragraph |
| CA75001 | Intellectual property for
companies: Regime from 1/4/2002
New paragraph |
| CA75210 | Sale of patent rights:
Taxation of lump sum
Final paragraph revised and extended |
| CA75230 | Sale of patent rights:
Deduction of tax from payments to non-residents
First paragraph revised. Addition of final paragraph |
