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).