International Manual - Recent changes to this guidance

Below are details of the amendments that were published on 9 December 2008 (see the update index for all updates)

Section	Details of update
INTM164330	Dividends received by UK companies on or after 31 March 2001: eligible unrelieved foreign tax - group surrender Additional guidance – whole of second paragraph
INTM202020	Controlled Foreign Companies: definitions: control Extension of definition on or after 12 March 2008
INTM204060	Controlled Foreign Companies: exemptions – ADP: dividends from preceding periods Additional guidance – whole final paragraph covering legislation applying to accounting periods on or after 12 March 2008
INTM205200	Controlled Foreign Companies: exemptions – EAT: computation of gross income Additional guidance – whole final paragraph covering legislation applying to income accruing on or after 12 March 2008
INTM206000	Controlled Foreign Companies: exemptions – public quotation condition Chapter deleted and archived at INTM217000
INTM209020	Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: definition of chargeable profits Additional guidance - extension of definition – whole penultimate paragraph covering legislation applying to income accruing on or after 12 March 2008
INTM210500	Controlled Foreign Companies: EEA states - deduction for net economic value against apportionment New chapter