CIRD Update Index - Recent changes to this Manual

Below are details of the amendments that were published on 9 July 2004.

SectionTitle and details of the update
ContentsAppendix deleted from list of contents
CIRD82000Contents extended to include new pages 84400, 84450 and 84500
CIRD83000R and D tax relief for large companies - Meanings of terms used.
Second paragraph rewritten and extended.
CIRD84400DTI Guidelines on the meaning of R and D for tax purposes(2000).
New page replacing former Appendix 1A.
CIRD84450Commentary on the guidelines on the meaning of R & D for tax purposes.
New page replacing former Appendix 1.
CIRD84500DTI Guidelines on the meaning of R and D for tax purposes (2004).
New page.
Appendix 1Commentary on the guidelines on the meaning of R & D for tax purposes.
Deleted and replaced by CIRD84450.
Appendix 1AGuidelines on the meaning of R & D for tax purposes (2000 version).
Deleted and replaced by CIRD84400.

Click on one of the dates below to see details of previous updates to this Manual.

21 April 2004
25 February 2004
12 November 2003