This commentary applies to claims for group relief under CTA 2010, Pt. 5 (see ¶736-300ff) and claims for group relief for carried-forward losses under CTA 2010, Pt. 5A (see ¶739-100ff). Here, as with the legislation, ‘relief’ refers to either of these forms of relief and ‘a claim’ refers to a claim for either of these forms of relief (FA 1998, Sch. 18, para. 66).

A claim to relief for any accounting period must be included in the claimant company’s return, either as originally delivered, or via an amendment to the return submitted within the normal time-limit (FA 1998, Sch. 18, para. 67).

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