Consortia: group relief: application of rules
- 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).