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:

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