Below are details of the amendments that were published on 2 December 2008 (see the update index for all updates)
| Section | Details of update |
| CIRD00505 | Introduction to manual:
nature of guidance provided
Paragraph deleted |
| CIRD60095 | Remediation of
contaminated land: tax credit: claims
Update statutory reference for late claims |
| CIRD00510 | Introduction to manual:
contact point
Contact details updated |
| CIRD91500 – CIRD92000 | R&D Tax Relief: SME Definition guidance updated |
