Company Taxation Manual - Recent changes to this Manual
Below are details of the amendments that were published on 10 May 2006 (see the update index for all updates).
| Section | Title and details of the update |
| CTM01140 | Corporation Tax:
introduction: charges on income.
Updated to include FA05 changes. |
| CTM01160 | Corporation Tax:
introduction: distributions.
New final paragraph on ‘Non-corporate distribution rate’ plus additional pointer in opening bullets. |
| CTM02010 | Corporation Tax:
computation of income: broad principles.
Updated to include provisions of ITTOIA. |
| CTM02020 | Corporation Tax:
computation of income: IT law.
Updated to include provisions of ITTOIA. |
| CTM02130 | Corporation Tax:
computation of income: special rules: trades abroad charged under
Case V.
Updated to include provisions of ITTOIA and structure of page improved for clarity. |
| CTM02140 | Corporation Tax:
computation of income: directors fees received by companies.
Change of submission address before final two bullets. |
