Section 129 — Corporation Tax Act 2010: Overview of Chapter

Overview of Chapter 129 1 This Chapter sets out how a company may claim group relief, how group relief is given and limitations on the amount of group relief to be given on a claim.

2 Sections 130 to deal with claims in relation to surrenderable amounts under Chapter 2. 134 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 Section 137 deals with how group relief is given.

5 Sections 138 to 142 set out a limitation on the amount of group relief to be given on any claim.

6 Sections 143 to 149 set out limitations on the amount of group relief to be given on claims based on consortium condition 1, consortium condition 2 or consortium condition 3 (see Requirement 3 in section 130).