According to an HMRC spokesperson, the following changes have been made:

• the update clarifies that companies can get corporation tax relief if they gift some (or all) of their profits to a charity or a Community Amateur Sports Clubs (CASC);
• the guidance has been expanded to mention companies wholly owned or partly owned by CASCs;
• new guidance, which only applies to CASCs, has been inserted at section 3.17 on 'Inflated member-related expenditure by companies that are wholly owned by a CASC’; and
• the guidance on benefits received by donors and connected persons has been merged together in section 3.18.

The new gov.uk website is an updated HTML site so it is not always totally clear what has been updated. The above bullet points highlight the key changes.

More details are available here