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