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Legislation
Corporation Tax Act 2010

Crossheading Surrenderable amounts under Chapter 2

  • 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”
  1. Surrenderable amounts under Chapter 2
  2. The group condition

Section 131 | The group condition

From legislation.gov.uk

(1)The group condition is met if the surrendering company and the claimant company—

(a)are members of the same group of companies (see section 152), and

(b)are both UK related.

(2)For the meaning of “UK related” in subsection (1)(b) and in sections 132 and 133, see section 134.

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