Statute
Section 131 — Corporation Tax Act 2010: The group condition
Text of the provision Official document
The group condition 131 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.
Official source: legislation.gov.uk
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