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The Tax Law Rewrite Acts (Amendment) Order 2013
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- UK Statutory Instruments
- 2013 No. 463
- Article 12
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Corporation Tax Act 2010
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12. In section 149 (conditions 1 and 3: claimant company in group of companies), for subsections (3) and (4) substitute—
“(3) In the case of the claim (“the current claim”) the claimant company’s available total profits of the claim period are to be treated as reduced (but not below nil) by the group’s potential relief(1).”
(1)
For the purposes of section 149 “the group’s potential relief” is defined in subsection (5) as the maximum amount of group relief that could be claimed by the claimant company for the claim period on claims based on the group condition.
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