CTSA: group relief: simplified arrangements: authorised company
Regulation 4 SI1999/2975
For a simplified arrangement (CTM97650) there must be an ‘authorised company’. The authorised company acts on behalf of ‘authorising companies’ (CTM97670) in making group relief claims and surrenders.
The authorised company submits the written statement (CTM97710) containing group relief claims and surrenders and information necessary to amend the relevant company tax returns. The authorised company and all the authorising companies must be members of the same group (CTM97680).