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  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
4 April 2025 - See all updates
  1. Back to contents
  2. CTM80000

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
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