CFMUPDATE100126 - Corporate Finance Manual: recent changes
Below are details of the amendments that were published on 26 January 2010 (see the update index for all updates)
Section | Details of update |
CFM1000 | Link to CFM Glossary on main index page as well as in CFM1140 (and left hand tool bar for HMRC staff). |
CFM26160 | Error corrected in respect of SSAP20. |
CFM30130 | Minor change to the last sentence concerning non-resident companies. |
CFM41020 | Clarification that only certain interest on late payments is deductible as loan relationship debits. |
CFM56000 | Minor changes to the Tax Avoidance chapter within the guidance on Derivative Contracts. |
CFM61140 | Error corrected. |
CFM76000 | Changes to bring the guidance up to date. |
CFM90000+ | Addition of Debt Cap chapters CFM91000, CFM91200, CFM91300, CFM91400, CFM91600, CFM91800, CFM92500. Four further chapters to follow in due course. |
CFM92660 | Removal of reference to senior accounting officer. |