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Below are details of the amendments that were published on 1 November 2007 (see the update index for all updates).

Section Details of update
CTM08210 - CTM08225 Management expenses: Unallowable purpose
Updated

CTM08230 – CTM 08239
Management expenses: Targeted Anti-Avoidance Regulations (TAAR)
New guidance

CTM36800 - 90
Particular topics: transactions in securities
Updated as part of Tax Law Rewrite and for ITA07

CTM48655-60
Authorised investment funds: gross payment of interest distributions: non-liability condition
These paragraphs (and the cross references to them) have been deleted as the legislation to which they refer (in SI 2006/964) has been withdrawn by an amending SI 2007/974. This was explained in a notice published by HMRC on 3 November 2006 (See “what’s new” for that date).

 

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