»Ê¹ÚÌåÓýapp

FA98/SCH18/PARA77 and SI1999/2975

This guidance deals with simplified arrangements for group relief for CTSA accounting periods. »Ê¹ÚÌåÓýapp rules for simplified arrangements are contained in regulations. »Ê¹ÚÌåÓýappse are the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (SI1999/2975), as amended by SI2000/3228 and SI2018/9). »Ê¹ÚÌåÓýapp enabling legislation for the regulations is in Paragraph 77.

»Ê¹ÚÌåÓýapp regulations allow an ‘authorised companyâ€� (CTM97660) to act on behalf of ‘authorising companiesâ€� (CTM97670) by making a written statement (CTM97710) of group relief claims and surrenders.

For accounting periods beginning on or after 1 April 2017, companies can enter into simplified arrangements for group relief for carried-forward losses.

Applying for a simplified arrangement is covered at CTM97690.