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.