CTM97000 - Corporation Tax self assessment (CTSA): group relief - general: contents
| CTM97002 | Introduction |
| CTM97005 | Claim to be made in return |
| CTM97010 | Specify amount claimed |
| CTM97015 | Amount to be claimed |
| CTM97020 | Consent to surrender |
| CTM97025 | Surrender of losses |
| CTM97030 | Allowing the claim |
| CTM97035 | Withdrawal of consent |
| CTM97040 | Simplified arrangement |
| CTM97045 | Time limit |
| CTM97050 | Time limit - enquiry cases |
| CTM97055 | Time limit - late claims |
| CTM97060 | Time limit - late claims - SP5/01 - text |
| CTM97065 | Time limit - late claims - SP5/01 - guidance on |
| CTM97070 | Surrendered amount reduced |
