CTM - Recent changes to this Manual
Below are details of the amendments that were published on 30 March 2006 (see the update index for all updates).
| Section | Title and details of the update |
| CTM04590 | Corporation Tax: trading
losses: relief against total profits: late claims.
Paragraphs 2 & 5 now direct users to a new late claims submission template. Also updated for departmental name change. |
| CTM97065 | CTSA: group relief:
general: time limit: late claims: SP5/01: guidance on.
New final paragraphs directing users to a new late claims submission template. Also updated for departmental name change. |
| CTM98000 | Corporation Tax self
assessment: capital allowances: contents.
Headings of CTM98050 & CTM98130 revised. |
| CTM98030 | CTSA: capital allowances:
time limit: extended in enquiry.
Updated for departmental name change. |
| CTM98050 | CTSA: capital allowances:
time limit: HMRC may extend.
New final sentence directing users to a new late claims submission template. Also updated for departmental name change. |
| CTM98130 | CTSA: capital allowances:
CTPF: time limit: HMRC power to extend.
Updated for departmental name change. |
| CTM98140 | CTSA: capital allowances:
CTPF: time limit: late claims.
Fifth paragraph extended to direct users to a new late claims submission template. Also updated for departmental name change. |
