CTM80635 - Consortia: group relief: information about arrangements

FA73/S32

The guidance in CTM80200 should be followed if:

• a company makes a claim to consortium relief,

and

• there is reason to believe that any arrangements within ICTA88/S410 (2) to (6) ( CTM80605) or ICTA88/SCH18/PARA5 (3) ( CTM81085) exist or may have existed at any time material to the claim.