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Legislation

Corporation Tax Act 2010

Crossheading Surrenderable amounts under Chapter 2

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Section 130 Group relief claims on amounts surrenderable under Chapter 2
Section 131 The group condition
Section 132 Consortium condition 1
Section 133 Consortium conditions 2 and 3
Section 134 Meaning of “UK related” company
Section 134A Companies “established in the EEA”

Chapter 4 Claims for group relief
Crossheading Surrenderable amounts under Chapter 2

Crossheading Surrenderable amounts under Chapter 2

From legislation.gov.uk

Contents

Section 130 Group relief claims on amounts surrenderable under Chapter 2
Section 131 The group condition
Section 132 Consortium condition 1
Section 133 Consortium conditions 2 and 3
Section 134 Meaning of “UK related” company
Section 134A Companies “established in the EEA”