Corporation Tax Act 2010 (c. 4)

Part 5 U.K. Group relief

Chapter 4 U.K. Claims for group relief

Surrenderable amounts under Chapter 2 U.K.

134 Meaning of “UK related” company U.K.

For the purposes of sections 131 to 133 a company is UK related if—

(a) it is a UK resident company, or

(b) it is a non-UK resident company carrying on a trade in the United Kingdom through a permanent establishment.