# Corporation Tax Act 2010, Paragraph 283


In section 227A(5) (restriction of group relief) for “section 402(2) or (3) of the Taxes Act 1988” substitute “ section 131 (the group condition), section 132 (consortium condition 1) or section 133 (consortium conditions 2 and 3) of the Corporation Tax Act 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/283 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-283
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.