Corporation Tax Act 2010 section 131

The group condition

Section 131 sets out the group condition that must be met for a straightforward group relief claim (that is, one not involving a consortium) where the surrendering company is UK related.

• Both the surrendering company and the claimant company must be members of the same group of companies.
• Both companies must be UK related, as defined in section 134.
• This section applies only to standard group relief claims and does not cover consortium arrangements, which are dealt with in sections 132 and 133.
• A separate rule in section 136 applies where the companies involved are EEA related rather than UK related.