Below are details of amendments thaand new guidance published on
14 September 2005
This list does not include minor text and formatting
changes or amended/additional hyperlinks
| Section | Title and details of update |
| INTM161090 | UK residents with foreign
income or gains: double taxation relief – Credit or
deduction.
Text in brackets revised to specify subsection 2 of Section 811 |
| INTM164250 | UK residents with foreign
income or gains: dividends – Dividends received by UK
companies on or after 31 March 2001 – eligible unrelieved
foreign tax – Case A
Text revised to clarify and correct example calculations. |
| INTM164443 | UK residents with foreign
income or gains: dividends - Determination of rates of underlying
tax - procedure - information requirements
Text revised at (f) to clarify information required. |
| INTM343040 | DT claims and
applications in CNR – Types of income: Pensions and Annuities
– Government or Non-Government
Text revised to show Commonwealth War Graves Commission pension as Non-Government |
| INTM568000 | Thin capitalisation:
FA2004 legislation – risk assessment: thin capitalisation
– PFIs
New chapter |
