CTM80410 - Groups: group relief: cases of difficulty

If:

• you have any difficulty in applying the group relief rules, or
• there is evidence of manipulation which cannot be countered by the rules in CTA10/S154 (CTM80165) or CTA10/S151(4) and Chapter 6 of Part 5 of CTA10 (CTM80155)

Then you should submit such cases to a CT Technical Specialist.