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Changes over time for: Section 142


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Version Superseded: 24/02/2022
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Point in time view as at 01/04/2010. This version of this provision has been superseded.

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Changes to legislation:
Corporation Tax Act 2010, Section 142 is up to date with all changes known to be in force on or before 09 March 2025. 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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142Meaning of “the overlapping period”U.K.
This section has no associated Explanatory Notes
(1)In sections 139 and 140 “the overlapping period”, in relation to a claim for group relief, means the period that is common to the claim period and the surrender period (see Requirement 2 in section 130(2) or, as the case may be, section 135(2)).
(2)But if during any part of the overlapping period the group relief condition is not met, that part is treated as not forming part of the overlapping period but instead as forming—
(a)a part of the surrender period that is not included in the overlapping period, and
(b)a part of the claim period that is not included in the overlapping period.
(3)The group relief condition is the condition on which the claim for group relief is based, that is—
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