CIRD Update Index - Recent changes to this Manual
Below are details of the amendments that were published on 9 July 2004.
| Section | Title and details of the update |
| Contents | Appendix deleted from list of contents |
| CIRD82000 | Contents extended to include new pages 84400, 84450 and 84500 |
| CIRD83000 | R and D tax relief for
large companies - Meanings of terms used.
Second paragraph rewritten and extended. |
| CIRD84400 | DTI Guidelines on the
meaning of R and D for tax purposes(2000).
New page replacing former Appendix 1A. |
| CIRD84450 | Commentary on the
guidelines on the meaning of R & D for tax purposes.
New page replacing former Appendix 1. |
| CIRD84500 | DTI Guidelines on the
meaning of R and D for tax purposes (2004).
New page. |
| Appendix 1 | Commentary on the
guidelines on the meaning of R & D for tax purposes.
Deleted and replaced by CIRD84450. |
| Appendix 1A | Guidelines 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 |
