CA - Recent changes to this Manual
Below are details of the amendments that were published on 31 March 2005 (see the update index for all updates).
Please note that updates are made to the Internet copy of manuals a week or so after they are made to the version on the Inland Revenue internal Intranet.
| Section | Title and details of the update |
| CA24000
onwards | PMA: Overseas leasing.
Chapter revised and republished in its entirety. |
| CA32310 | IBA: Qualifying trade:
Excepted use.
New final paragraph plus (the now) penultimate paragraph revised for greater clarity |
| CA32700 | IBA: Other rules about
buildings: Proportion of non-qualifying use disregarded.
New second sentence in second paragraph “This applies even if the non qualifying use is excepted use”. |
| CA34700 | IBA: Writing down
allowances: Writing off of qualifying expenditure.
New ante-penultimate paragraph beginning ‘Alternatively’…..’ |
| CA50120 | MEA: Scope of Relief:
What is a trade of mineral extraction.
Statute references corrected/added. |
| CA50140 | MEA: Scope of Relief:
Main conditions for relief.
Statute and cross references corrected/added. |
| CA50200
onwards | Mineral Extraction
Allowance (MEA): Qualifying expenditure.
Minor changes and additions, especially to statute cross references, made throughout the chapter. Three pages have more substantial changes as below. |
| CA50220 | MEA: Qualifying
expenditure: Acquisition of mineral deposits and rights.
New fifth paragraph ‘The terms of the planning permission…………’ |
| CA50230 | MEA: Qualifying
expenditure: Exploration and access.
New second and third paragraphs. |
| CA50280 | MEA: Qualifying
expenditure: Restoration costs.
Comprehensively rewritten. |
| CA50400
onwards | Mineral Extraction
Allowance (MEA): Allowances and charges.
Minor changes and additions, especially to statute cross references, made throughout the chapter. Two pages have more substantial changes as below. |
| CA50410 | MEA: Allowances and
charges: How allowances are given.
New final two sentences starting ‘For qualifying expenditure……’ |
| CA50460 | MEA: Allowances and
charges: Balancing allowances: continuation of trade.
New final paragraph beginning ‘Where capital restoration…….’ |
| CA50600
onwards | Mineral Extraction
Allowance (MEA): Second-hand assets.
Minor changes and additions, especially to statute cross references, made throughout the chapter. |
| CA50800
onwards | Mineral Extraction
Allowance (MEA): Group transfers.
Minor changes and additions, especially to statute cross references, made throughout the chapter. |
| CA50920 | MEA: Reference to Head
Office: oil licences.
Statute changed in first sentence. |
| CA75230 | Patents: Sale of patent
rights: Deduction of tax from payments to non-residents.
Paragraphs 1, 3 & 4 revised for greater clarity. |
