1.29 The public sector body should discuss with its sponsor department (and/or HM Treasury through the relevant spending team) at an early stage any novel, contentious or repercussive proposals and/or JVs likely to fall outside delegated approval limits. This is dealt with initially in Chapter 4. In addition, Chapters 5 to 8 outline some of the more detailed considerations relating to: the ownership, control and financial treatment of the JV (Chapter 5); tangible assets, staff and other resource issues (Chapter 6); initial and ongoing funding of the JV, fees and charges and tax considerations (chapter 7); and legal structuring and documentation for the JV (Chapter 8).