The following paragraphs have been updated for this release:
Chapter 1 Introduction
1.1 Reference to Digital Services Tax
3.2 Minor amendment relating to the Structures and Buildings Allowance.
Chapter 8 Buildings and Structures
14.46 Penalties for incorrect claims for R&D tax reliefs, R&DEC and SME tax credits
25.32 International DOTAS requirements.
25.43 Amendment to GAAR legislation on provisional counteraction notices.