Updates to the Tax and Duty Manual – Section 1001 – Fixed Charges on Book Debts – reflect the changes introduced by Finance Act 2019 in relation to the transfer of a charge from one charge-holder to another and the responsibilities attached to such a transfer (para. 3(ii)(b)). It also contains updated information regarding legal ownership and beneficial ownership (para. 3(iii)(g)). See eBrief No. 041/21 for further details.