CTM80185 - Groups: group relief: enabling arrangements
바카라 사이트˜Enabling바카라 사이트™ arrangements are usually (though not invariably) in written form and binding on the parties.
It may be stipulated that they are not operable until a specific date after the end of the accounting period to which the group relief claim relates. Such arrangements are nevertheless in existence, and so may disqualify group relief. This follows from the words 바카라 사이트˜or after the current period바카라 사이트™ in CTA10/S154(3).
바카라 사이트˜Enabling바카라 사이트™ arrangements is not a term defined in the legislation, and is for identification purposes only.