Recent updates to the Partial Exemption Manual
Below are details of the amendments that were published on 16 September 2010
(see the update index for all updates)
Section |
Details of update |
PE4160 |
This section has been amended to confirm that HMRC policy on adjustments to the partial exemption longer periods has not changed as a result of the Court of Appeal case of Dunwood Travel Ltd [2008] EWCA Civ 174. |
PE4170 |
This section has been deleted and incorporated into the revised PE4160. |
PE6100 |
For years 1972 -1978 under method 2 ‘but’ has been changed to ‘buy’. |
PE6100 |
For years 1978-83 under method 2 ‘but’ has been changed to ‘buy’ |
PE6100 |
For years 1983- 84 under second bullet, extraneous ‘not’ has been removed. |
