CTSA: group relief: simplified arrangements: general
FA98/SCH18/PARA77 and SI1999/2975
This guidance deals with simplified arrangements for group relief for CTSA accounting periods. The rules for simplified arrangements are contained in regulations. These are the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (SI1999/2975), as amended by SI2000/3228 and SI2018/9). The enabling legislation for the regulations is in Paragraph 77.
For accounting periods beginning on or after 1 April 2017, companies can also enter into simplified arrangements for group relief for carried-forward losses.
Applying for a simplified arrangement is covered at CTM97690.