Section 142 | Meaning of “the overlapping period”

(1)In sections 139 and 140 “the overlapping period”, in relation to a claim for group relief, means the period that is common to the claim period and the surrender period (see Requirement 2 in section 130(2) ...).

(2)But if during any part of the overlapping period the group relief condition is not met, that part is treated as not forming part of the overlapping period but instead as forming—

(a)a part of the surrender period that is not included in the overlapping period, and

(b)a part of the claim period that is not included in the overlapping period.

(3)The group relief condition is the condition on which the claim for group relief is based, that is—

the group condition,

consortium condition 1,

consortium condition 2,

or, consortium condition 3.