CTM80550 | Consortia: group relief: extension to companies in same group as member of the consortium
From HM Revenue & Customs · Company Taxation Manual
and
together with S133 extends consortium relief so that a ‘company owned by a consortium’ may claim relief from, and surrender relief to, other companies in the same group as a ‘member of the consortium’.
A company that is a member of a consortium and also a member of a group of companies is called a ‘link company’.
There is a diagram showing the meaning of these terms at .
For guidance on:
Claims by group members from a company owned by a consortium see
Surrenders by group members to a company owned by a consortium see