Company Taxation Manual - Recent changes to this Manual
Below are details of the amendments that were published on 20 September 2006 (see the update index for all updates).
| Section | Title and details of the update |
| Contents | Heading of CTM48000 changed from ‘Collective investment schemes’ to ‘Authorised investment funds’. |
| CTM09000 | Corporation Tax: charges
on income: contents.
Page CTM09060 deleted from contents. |
| CTM09050 | Corporation Tax: charges
on income: covenanted donations to charity.
Page deleted. |
| CTM09060 | Corporation Tax: charges
on income: Gift Aid.
Comprehensively revised. |
| CTM40050 | Particular bodies:
charities: contents.
Heading of CTM40065 changed. |
| CTM40060 | Particular bodies:
charities: trading.
Reduced to refer readers to HMRC Charities. |
| CTM40065 | Particular bodies:
charities: 'profit shedding' by Gift Aid.
Comprehensively revised. |
| CTM48000 | Authorised investment
funds (AIFs): contents.
New table of contents replacing former Collective investment schemes table of contents. |
| CTM48100 | Collective investment
schemes: general.
New chapter. |
| CTM48200 | AIFs: taxation of funds.
New chapter. |
| CTM48400 | AIFs: general.
New chapter. |
| CTM48500 | AIFs: taxation of
participants (investors) within the charge to CT.
New chapter. |
| CTM48550 | AIFs: taxation of
participants (investors) within the charge to IT.
New chapter. |
| CTM48600 | AIFs: gross payment of
interest distributions.
New chapter. |
| CTM48700 | AIFs: qualified investor
schemes.
New chapter. |
| CTM80000 | Groups & consortia:
contents.
Addition of new chapter CTM81500 to table of contents. |
| CTM80100 | Groups: group relief:
contents.
Headings of pages CTM80305/10/15/20/25/40/45/50/55/60/65 changed. Those pages, plus others throughout the chapter, none of which are listed individually below, have had all ‘branch or agency’ references changed to ‘permanent establishment’. |
| CTM80105 | Groups: group relief:
outline.
Addition of new second bullet point. |
| CTM80115 | Groups: group relief:
trading losses.
Substantially revised to allow for surrendering company resident in another European Economic Area. |
| CTM80142 | Groups: group relief:
excess of charges etc. over other profits.
Addition of ‘(or in the case of ……..)’ at end of first paragraph. |
| CTM80143 | Groups: group relief:
order of relief for amounts which can be surrendered.
Addition of (or in the case of ……..) at end of first paragraph. |
| CTM80150 | Groups: group relief:
companies affected.
New third paragraph beginning ‘As from 1 April 2006……..’ |
| CTM80300 | Groups: group relief: the
international aspect: overview.
New final paragraph beginning ‘As from 1 April 2006……..’ |
| CTM81500 | Groups: group relief:
surrendering company not UK resident: contents.
New chapter. |
