Section 130 — Corporation Tax Act 2010: Group relief claims on amounts surrenderable under Chapter 2

Group relief claims on amounts surrenderable under Chapter 2 130 1 This section applies in relation to the surrendering company's surrenderable amounts for the surrender period under Chapter 2.

2 A company (“the claimant company”) may make a claim for group relief for an accounting period (“the claim period”) in relation to those amounts (in whole or in part) if the following requirements are met. Requirement 1 The surrendering company consents to the claim. Requirement 2 There is a period (“the overlapping period”) that is common to the claim period and the surrender period. Requirement 3 At a time during the overlapping period— the group condition is met (see section 131), consortium condition 1 is met (see section 132), consortium condition 2 is met (see section section 133(1) ), or , (3) and (4) consortium condition 3 is met (see section 133(2) to ). (4) 3 More than one company may make a claim for group relief in relation to any surrenderable amounts (but the giving of group relief in relation to any claim is subject to the provisions of this Chapter).