CTM80550 - Consortia: group relief: extension to companies in same group as member of the consortium

CTA10/S130 and CTA10/S133

CTA10/S130 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 CTM80590.

For guidance on:

• Claims by group members from a company owned by a consortium see CTM80555
• Surrenders by group members to a company owned by a consortium see CTM80560