HMRC manual update: 15 January 2020

DIRECT TAXES

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23087 and CA23090	Updated guidance on restrictions on annual investment allowance entitlement for expenditure on plant or machinery provided or used partly for other purposes and guidance on the NACE statutory industry classification system.
	Updated: CA28100 CA28300 CA28400	Updated guidance on plant and machinery allowances and anti-avoidance legislation in relation to restrictions on allowances and leasing out under a finance lease.
Capital Gains Manual	Updated: CG50240	Updated guidance on UK issued depository receipts to mention the implications for share pooling.
	Updated: CG60201 CG60260–CG60281	Updated guidance on the order of reliefs...

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DIRECT TAXES

Manual	Page	Comments
Capital Allowances Manual	Updated: CA23087 and CA23090	Updated guidance on restrictions on annual investment allowance entitlement for expenditure on plant or machinery provided or used partly for other purposes and guidance on the NACE statutory industry classification system.
	Updated: CA28100 CA28300 CA28400	Updated guidance on plant and machinery allowances and anti-avoidance legislation in relation to restrictions on allowances and leasing out under a finance lease.
Capital Gains Manual	Updated: CG50240	Updated guidance on UK issued depository receipts to mention the implications for share pooling.
	Updated: CG60201 CG60260–CG60281	Updated guidance on the order of reliefs...