Corporation Tax Act 2010 section 135

Group relief claims on amounts surrenderable under Chapter 3

Section 135 sets out the rules for making group relief claims where the surrendering company is an EEA-related company rather than a UK-related company.

• A formal claim must be made by the claimant company, accompanied by the surrendering company's consent, and the claimant must identify an overlapping accounting period between the two companies.
• The relief must be available because a qualifying group relationship exists between the claimant and the surrendering EEA-related company.
• More than one company within the group may claim relief against losses or other amounts available from the same surrendering company.
• However, the total amount claimed by all claimant companies combined cannot exceed the total relief available from the surrendering company.