Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Crossheading Claiming group relief for carried-forward losses

  • Section 188CB Claims in relation to all the surrenderable amounts
  • Section 188CC Claims in relation to the surrenderable amounts that are attributable to a specified accounting period
  • Section 188CD Claim not allowed by company with unused carried-forward losses of its own
  • Section 188CE The group condition
  • Section 188CF Consortium condition 1
  • Section 188CG Consortium condition 2
  • Section 188CH Consortium condition 3
  • Section 188CI Consortium condition 4
  • Section 188CJ Meaning of “UK related” company
  1. Claiming group relief for carried-forward losses
  2. The group condition

Section 188CE | 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, and

(b)are both UK related.

(2)For the meaning of “UK related” in subsection (1)(b) and in sections 188CF to 188CI, see section 188CJ.

PreviousNext
PrivacyTerms