CTM80510 - Consortia: group relief: application
of rules
The following general group relief rules apply also to
consortium relief:
- claims for relief (
CTM80515),
- items eligible for relief (
CTM80570),
- relationship to other reliefs (
CTM80400),
- apportionment of profits and losses etc.,
where accounting periods of the claimant and surrendering companies
do not coincide or where companies join or leave the consortium (
CTM80525),
- exclusion of double relief
(CTM80525),
- the 'arrangements' legislation (
CTM80600).
