Corporation Tax Act 2010 section 134

Meaning of "UK related" company

Section 134 defines what it means for a company to be "UK related" for the purposes of making group relief claims.

  • A company is "UK related" if it is resident in the UK for tax purposes.
  • A company is also "UK related" if it is non-UK resident but is within the charge to corporation tax.
  • This definition applies specifically to the group relief claim conditions set out in sections 131 to 133.
  • Both categories of UK related company can participate in group relief arrangements as surrendering or claimant companies.

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