CTM81115 - Groups & consortia: groups - entitlement to profits or assets available for distribution: option arrangements - Board's policy
CTA10/PART5/Ch6
»Ê¹ÚÌåÓýapp Board’s policy on the interpretation of ‘arrangementsâ€� and ‘option arrangementsâ€� is set out in SP3/93 and ESCC10.
For further guidance see CTM80205.