131The group conditionU.K.
This section has no associated Explanatory Notes
(1)The group condition is met if the surrendering company and the claimant company—
(a)are members of the same group of companies (see section 152), and
(b)are both UK related.
(2)For the meaning of “UK related” in subsection (1)(b) and in sections 132 and 133, see section 134.