CTM - Recent updates to the Company Taxation Manual
Below are details of the amendments that were published on 25 April 2008 (see the update index for all updates)
| Section | Details of update |
| CTM40100 | New guidance for 'Community Interest Companies' (CTM40145) |
| CTM35050 | Numerous changes to sections on Building Societies and legislative changes due to the enactment of ITA2007 |
| CTM49000 | |
| CTM49150 | |
| CTM49100 | |
| CTM49300 | |
| CTM49400 |
Note: This is not intended to be a substantial rewrite but
merely an attempt to update some of the statutory references and
remove obsolete material in respect of the income tax deduction
rules and the application of corporation tax. However, HMRC is
looking into the possibility of removing, during the course of the
next year or so, the material on building societies currently in
the CTM into a new combined manual for banks and building
societies.
