| CTM80502 | Introduction |
| CTM80505 | Expressions used |
| CTM80510 | Application of rules |
| CTM80515 | Claims |
| CTM80520 | Claims: consent to be
given |
| CTM80525 | Claims: rules
limiting |
| CTM80530 | Meaning of consortium
members and consortium company |
| CTM80535 | 90% subsidiary |
| CTM80540 | Amount of relief:
claimant is consortium member |
| CTM80545 | Amount of relief:
claimant is company owned by consortium |
| CTM80550 | Extension to companies in
same group as consortium member |
| CTM80555 | Claim by company in
consortium member’s group |
| CTM80560 | Surrender by company in
consortium member’s group |
| CTM80570 | Items eligible for
relief: potential restriction on surrender of trading losses |
| CTM80580 | Group and consortium
claims both possible: surrendering company is a group/consortium
company |
| CTM80585 | Group and consortium
claims both possible: claimant company is a group/consortium
company |
| CTM80590 | Diagram showing meaning
of various terms |
| CTM80600 | Arrangements |
| CTM80605 | Arrangements:
disqualifying relief |
| CTM80615 | Arrangements:
definitions |
| CTM80620 | Enabling
arrangements |
| CTM80625 | Direct arrangements |
| CTM80630 | Date of arrangements |
| CTM80635 | Information about
arrangements |
| CTM80640 | SP3/93 and ESCC10 |
| CTM80670 | Example: consortium
relief generally |
| CTM80675 | Example: surrender by
consortium member and by group member, overlapping periods and
company joining link company’s group |
| CTM80680 | Example: claim by
consortium member and by group member and potential group
claims |
| CTM80685 | Example: restriction
where group claims possible |
| CTM80690 | Example: restriction
where group claims are possible by companies which are not
group/consortium companies |
| CTM80695 | Example: restriction
where group claims are possible |
| CTM80696 | Example: restriction of
surrender of trade losses where company owned by consortium has
other profits |
