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Legislation

Corporation Tax Act 2010

Crossheading General limitation on amount of group relief to be given

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Section 138 Limitation on amount of group relief applying to all claims
Section 139 Unused part of the surrenderable amounts
Section 140 Unrelieved part of claimant company's available total profits
Section 141 Sections 139 and 140: supplementary
Section 142 Meaning of “the overlapping period”

Chapter 4 Claims for group relief
Crossheading General limitation on amount of group relief to be given

Crossheading General limitation on amount of group relief to be given

From legislation.gov.uk

Contents

Section 138 Limitation on amount of group relief applying to all claims
Section 139 Unused part of the surrenderable amounts
Section 140 Unrelieved part of claimant company's available total profits
Section 141 Sections 139 and 140: supplementary
Section 142 Meaning of “the overlapping period”