CTM80505 - Consortia: group relief: expressions used

ICTA88/S402 (2) and (3), ICTA88/S413 (2)

The legislation distinguishes between:

• group claims and consortium claims,

but not

• group relief and consortium relief.

For brevity and convenience, in this part of the guidance relief under a consortium claim to group relief is referred to as ‘ consortium relief’. This is not a statutory expression. The rules for calculating the amount of ‘consortium relief’ differ in some respects from those for group claims to group relief. However the nature of the relief is the same. It is group relief.