CTM97002 - Corporation Tax self assessment (CTSA): group relief - general: Introduction

FA98/SCH18/PARA66 to 76 contain the rules governing claims to group relief and associated surrenders under CTSA.

»Ê¹ÚÌåÓýapp general guidance on group relief claims under CTSA is at CTM97000 onwards.

Guidance on the simplified arrangements for group relief under CTSA is at CTM97600 onwards.