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HMRC manual changes: 19 April 2024

Direct taxes  

Manual  Page  Comments 
Capital Allowances Manual Updated: CA23122 CA94751 CA94755 and CA94760 Terminology used to describe the areas eligible for special tax relief has been updated from ‘freeport tax sites’ to ‘special tax sites ’ which now also includes ‘Investment Zones.’
Note added that the government announced an extension of the freeport and Investment Zone tax reliefs from five years to ten years and that guidance will be updated once legislative change is implemented.
Note that HMRC will accept an allowance statement referring to freeport or investment zone qualifying expenditure instead of special tax site qualifying expenditure.
Capital Gains Manual Updated: CG15500 A small but important change has been made to the section on March 1982...

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