CTM80500 - Consortia: group relief: contents

This chapter applies to accounting periods ending on or after 2 July 1997

1. CTM80502

   Introduction
2. CTM80510

   Application of rules
3. CTM80515

   Claims
4. CTM80520

   Claims - consent to be given
5. CTM80525

   Claims - rules limiting
6. CTM80530

   Meaning of members of the consortium and company owned by a consortium
7. CTM80535

   90% subsidiary
8. CTM80540

   Amount of relief: claimant is member of the consortium: claims based on consortium condition 1
9. CTM80545

   Amount of relief: claimant is company owned by a consortium: claims based on consortium condition 1
10. CTM80550

    Extension to companies in same group as member of the consortium
11. CTM80555

    Claim by company in same group as member of the consortium: claims based on consortium condition 2
12. CTM80560

    Surrender by company in same group as member of the consortium: claims based on consortium condition 3
13. CTM80570

    Items eligible for relief - potential restriction on surrender of trading losses
14. CTM80580

    Group and consortium claims both possible: surrendering company is both owned by a consortium and a member of a group
15. CTM80585

    Group and consortium claims both possible: claimant company is both owned by a consortium and a member of a group
16. CTM80587

    Control arrangements: claimant is member of the consortium
17. CTM80588

    Control arrangements: claimant is company owned by the consortium
18. CTM80590

    Diagram showing meaning of various terms
19. CTM80600

    Arrangements to transfer the company owned by a consortium to another group or consortium
20. CTM80605

    Arrangements - disqualifying relief
21. CTM80615

    Arrangements - definitions
22. CTM80620

    Enabling arrangements
23. CTM80625

    Direct arrangements
24. CTM80630

    Date of arrangements
25. CTM80635

    Information about arrangements
26. CTM80640

    SP3/93 and ESCC10
27. CTM80670

    Example - consortium relief generally
28. CTM80675

    Example: surrender by member of the consortium and by a member of its group, overlapping periods and company joining link company's group
29. CTM80680

    Example: claim by company owned by a consortium from a company in the same group as a member of the consortium
30. CTM80685

    Example - restriction where group claims possible
31. CTM80690

    Example - restriction where group claims are possible by companies which are not group/consortium companies
32. CTM80695

    Example - restriction where group claims are possible
33. CTM80696

    Example - restriction of surrender of trade losses where company owned by consortium has other profits