Statute
Section 138 — Corporation Tax Act 2010: Limitation on amount of group relief applying to all claims
Text of the provision Official document
Limitation on amount of group relief applying to all claims 138 The amount of group relief to be given on a claim (“the current claim”) is limited to—
a the unused part of the surrenderable amounts (see section 139), or b if less, the unrelieved part of the claimant company's available total profits of the claim period (see section 140).
Official source: legislation.gov.uk
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