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Corporation Tax Act 2010
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Changes over time for: Section 135
Version Superseded: 24/02/2022
Alternative versions:
- 01/04/2010- Amendment
- 16/11/2017- Amendment
- 16/11/2017
Point in time - 24/02/2022- Amendment
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Corporation Tax Act 2010, Section 135 is up to date with all changes known to be in force on or before 02 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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135Group relief claims on amounts surrenderable under Chapter 3U.K.
This section has no associated Explanatory Notes
(1)This section applies in relation to the surrendering company's surrenderable amounts for the surrender period under Chapter 3.
(2)A company (“the claimant company”) may make a claim for group relief for an accounting period (“the claim period”) in relation to those amounts (in whole or in part) if the following requirements are met.
Requirement 1
The surrendering company consents to the claim.
Requirement 2
There is a period (“the overlapping period”) that is common to the claim period and the surrender period.
Requirement 3
The EEA group condition is met (see section 136) at a time during the overlapping period.
(3)More than one company may make a claim for group relief in relation to any surrenderable amounts (but the giving of group relief in relation to any claim is subject to the provisions of this Chapter).
Modifications etc. (not altering text)
C1Pt. 5 modified by 2009 c. 4, s. 1218ZDB(2) (as inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3)))
C2S. 135(2) applied by 1998 c. 36, Sch. 18 para. 70(1) (as substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 114(2))
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