Explain the arrangement to any trade association that asks about it. Send any applications to CTIS (Technical) with copies of:
•the latest version of the association's constitution and rules,
•the latest accounts, and
•a list of its current members.
No allowance can be made for amounts that have been spent on anything of a political nature even if it is one of the aims of the association. Expenditure on indirect internal taxes is dealt with at BIM46455.
CTA09/S1298, covered in BIM45000 onwards, applies to calculating the entertainment expenses of any association that has adopted the arrangement. Normally only certain expenses are allowed. These are for entertaining: