CFM - Recent changes to this manual
Below are details of the amendments that were published on 26
March 2007 (see the
update index for all updates)
| Section | Title and details of update |
| CFM13000 | Contents table revised
for new sections.
These pages have been re-written and updated. Old pages have been deleted and replaced with new material as detailed below. |
| CFM13001 | New chapter introducing the taxation of derivative contracts |
| CFM13050 | New chapter on the scope of Schedule 26 FA02 |
| CFM13078 | New chapter on the accounting test for derivative contracts |
| CFM13094 | New chapter on the underlying subject matter of derivative contracts |
| CFM13130 | New chapter on qualified exclusions to derivative contracts |
| CFM13150 | New chapter on the basic tax rules for derivative contracts pre FA2004 |
| CFM13250 | New chapter on the basic tax rules for derivative contracts post FA2004 |
| CFM13270 | New chapter on hedging relationships |
| CFM13500 | New chapter on bringing derivative contract amounts into account |
| CFM13530 | New chapter on special types of derivative contract |
| CFM16500 | New chapter on the transition to International Accounting Standards |
