CG Manual - Recent changes to this guidance
Below are details of the amendments that were published on 20
August 2007 (see the
update index for all updates).
| Section | Title and details of update |
CONTENTS |
|
| CG18090+ | Changes made to reflect guidance pages deleted, added, renamed and renumbered. |
| CG25700+ | CG25762 repositioned in the correct sequential order |
| CG30200c | Changes made to reflect contents pages renamed |
| CG31300+ | Changes made to reflect guidance pages added |
| CG31400+ | Changes made to reflect guidance pages deleted and renamed |
| CG31430+ | Changes made to reflect guidance page deleted |
| CG31440+ | Changes made to reflect guidance pages deleted and renamed |
| CG31600+ | Changes made to reflect guidance pages deleted and renamed |
| CG32200c | Heading amended
Changes made to reflect contents page renamed |
| CG32430+ | Heading amended
Changes made to reflect guidance pages renamed and deleted |
| CG33000subc | Change made to reflect contents page renumbered |
| CG33020+ | Change made to reflect guidance pages deleted and renamed |
| CG33110+ | Contents page renumbered CG33100+ |
| CG33200c | Change made to reflect new contents page added |
| CG33220+ | Changes made to reflect guidance pages added and renamed |
| CG33330+ | New contents page added |
| CG33370+ | Changes made to reflect guidance pages added, deleted and renamed |
| CG34700+ | Changes made to reflect guidance pages deleted and renamed |
| CG34740+ | Changes made to reflect guidance page deleted and guidance pages renamed |
| CG34850+ | Change made to reflect guidance page deleted |
| CG34950+ | Changes made to reflect guidance pages deleted |
| CG35400+ | Changes made to reflect guidance pages deleted and renamed |
| CG35700+ | Changes made to reflect guidance pages deleted and renamed |
| CG36300+ | Changes made to reflect guidance pages deleted and renamed |
| CG36320+ | Changes made to reflect guidance pages deleted and renamed |
| CG36370+ | Changes made to reflect guidance pages deleted |
| CG36450+ | Changes made to reflect guidance pages deleted and renamed |
| CG37880+ | Changes made to reflect guidance pages renamed |
| CG45300+ | Change made to reflect guidance page name expanded |
| CG65550+ | Change made to reflect guidance page deleted |
| CG68960+ | Changes made to reflect guidance pages deleted |
INTRODUCTION AND COMPUTATION (CG10200+) |
|
| CG10320 | Reference to COP1 replaced with reference to the new fact sheet and reference to ‘Board’ replaced with ‘Commissioners for HMRC’ |
| CG10732 | Cross reference amended |
| CG12607 | General updating with specific reference to FA2006 |
| CG18090 | General updating with specific reference to FA2006 |
| CG18091 to CG18093 | Guidance paragraphs deleted |
| CG18094 | Title amended |
| CG18096 | Title amended and general updating with specific reference to FA2006 |
| CG18097 and CG18098 | Guidance paragraphs deleted |
| CG18099 | General updating with specific reference to FA2006 |
| CG18110 | Title amended and general updating with specific reference to FA2006 |
| CG18111 | Superfluous question marks deleted |
| CG18112 | General updating |
| CG18113 | General updating with specific reference to FA2006 |
| CG18115 | New guidance following FA2006 |
| CG18114 | Renumbered CG18120 |
| CG18015 | Renumbered CG18121 |
| CG18116 | Renumbered CG18122 |
| CG18206 | Cross reference amended |
INDIVIDUALS (CG20200+) |
|
| CG25761 | Missing ending to paragraph reinstated |
DEATH AND PERSONAL (CG30200+) |
|
| General updating with specific reference to FA2006 | |
| CG31303 to CG31305 | New guidance following FA2006 |
| CG31401 and CG31402 | Guidance paragraphs deleted |
| CG31441 | Guidance paragraph deleted |
| CG31451 | Guidance paragraph deleted |
| CG31481 to CG31483 | Guidance paragraphs deleted |
| CG31491 | Guidance paragraph deleted |
| CG31521 | Guidance paragraph deleted |
| CG31530 | Guidance paragraph deleted |
| CG31621 | Guidance paragraph deleted |
| CG31631 | Guidance paragraph deleted |
| CG31668 and CG31669 | New guidance following FA2006 |
| CG31670 and CG31671 | Guidance paragraphs deleted |
| CG31690 and CG31691 | Guidance paragraphs deleted |
| CG31700 to CG31702 | Guidance paragraphs deleted |
| CG31710 | Guidance paragraph deleted |
| CG31720 | Guidance paragraph deleted |
| CG31730 | Guidance paragraph deleted |
| CG31740 | Guidance paragraph deleted |
| CG31750 to CG31751 | Guidance paragraphs deleted |
| CG32440 and CG32441 | Guidance paragraphs deleted |
| CG32460 | Guidance paragraph deleted |
| CG32470 and CG32471 | Guidance paragraphs deleted |
TRUSTS AND CAPITAL GAINS TAX (CG33000+) |
|
| General updating with specific reference to FA2006 | |
| CG33023 | Text moved to CG33022 and therefore guidance paragraph number deleted |
| CG33025 to CG33027 | Text moved to CG33024 and therefore guidance paragraph numbers deleted |
| CG33100 | New guidance following FA2006 |
| CG33244 to CG33248 | New guidance following FA2006 |
| CG33330 to CG33334 | New guidance following FA2006 |
| CG33405 | New guidance following FA2006 |
| CG33411 | Guidance paragraph deleted |
| CG34711 | Guidance paragraph deleted |
| CG34723 to CG34725 | Guidance paragraphs deleted |
| CG34761 | Guidance paragraph deleted |
| CG34861 | Guidance paragraph deleted |
| CG34961 | Guidance paragraph deleted |
| CG34971 and CG34972 | Guidance paragraphs deleted |
| CG34975 and CG34976 | Guidance paragraphs deleted |
| CG35401 to CG35403 | Guidance paragraphs deleted |
| CG35410 to CG35412 | Guidance paragraphs deleted |
| CG35721 | Guidance paragraphs deleted |
| CG35723 | Guidance paragraphs deleted |
| CG36302 | Guidance paragraphs deleted |
| CG36324 | Guidance paragraph deleted |
| CG36332 | Guidance paragraph deleted |
| CG36334 and CG36335 | Guidance paragraphs deleted |
| CG36371 to CG36373 | Guidance paragraphs deleted |
| CG36378 and CG36379 | Guidance paragraphs deleted |
| CG36451 and CG36452 | Guidance paragraphs deleted |
| CG36472 and CG36473 | Guidance paragraphs deleted |
| CG36477 | Guidance paragraph deleted |
| CG36491 | Guidance paragraph deleted |
| CG36493 | Guidance paragraph deleted |
| CG36511 | Guidance paragraph deleted |
COMPANIES AND GROUPS OF COMPANIES (CG40200+) |
|
| CG40241 | Additional text added to reflect the new legislation at TCGA92/S16A |
| CG40248 and CG40249 | References to TCGA92/S16A inserted |
| CG40251 to CG40255 | References to TCGA92/S16A inserted |
| CG45336 | Updated to reflect FB2007 change |
| CG47520 | Formatting of the table for the final summary position re-worked to reinstate the actual table |
| CG50502 | Layout amended to clarify information provided |
RELIEFS (CG60200+) |
|
| CG62001 | Final paragraph added to clarify where the legislation concerning the time limit to the relief originates from |
| CG64718 | Amended to reflect a change in HMRC’s view |
| CG65562 | Guidance paragraph deleted |
BUSINESSES (CG67990+) |
|
| CG68960 | General updating with specific reference to FA2006 |
| CG68961 and CG68962 | Guidance paragraphs deleted |
| CG68963 | General updating with specific reference to FA2006 |
| CG68964 and CG68965 | Guidance paragraphs deleted |
LAND (CG70200+) |
|
| CG73342 | Address updated |
