CTM97660 - CTSA: group relief: simplified arrangements: authorised company
Regulation 4 SI1999/2975
For a simplified arrangement (CTM97650) there must be an ‘authorised companyâ€�. »Ê¹ÚÌåÓýapp authorised company acts on behalf of ‘authorising companiesâ€� (CTM97670) in making group relief claims and surrenders and from 1 April 2017, claiming and surrendering group relief for carried-forward losses.
»Ê¹ÚÌåÓýapp authorised company submits the written statement (CTM97710) containing group relief claims and surrenders and information necessary to amend the relevant company tax returns. »Ê¹ÚÌåÓýapp authorised company and all the authorising companies must be members of the same group (CTM97680).