Part 5Group relief
Chapter 4Claims for group relief
Surrenderable amounts under Chapter 2
131The group condition
(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.