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.
