CTM82500 - Corporation Tax: Group relief for carried-forward losses: Consortia: contents

1. CTM82505

   General
2. CTM82510

   Conditions for a claim
3. CTM82515

   Restrictions general
4. CTM82520

   Restrictions on claims under conditions 1 or 2
5. CTM82525

   Restrictions on claims under conditions 3 or 4
6. CTM82530

   Surrenderable amounts for loss-making period
7. CTM82535

   Prior surrenders relating to loss-making period
8. CTM82540

   Potential Part 5 group relief
9. CTM82545

   Overlapping period