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.