Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 149
Conditions 1 and 3: claimant company in group of companies
Section 149 restricts consortium group relief claims where the claimant company is also a member of a group of companies, by requiring the claimant's available profits to be reduced by the amount of group relief potentially available within its own group.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.