{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-130",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-130.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/130",
  "kind": "section",
  "number": "130",
  "heading": "Group relief claims on amounts surrenderable under Chapter 2",
  "text": "(1) This section applies in relation to the surrendering company's surrenderable amounts for the surrender period under Chapter 2.\n(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.\nRequirement 1\nThe surrendering company consents to the claim.\nRequirement 2\nThere is a period (“the overlapping period”) that is common to the claim period and the surrender period.\nRequirement 3\nAt a time during the overlapping period—\n(a)the group condition is met (see section 131),\n(b)consortium condition 1 is met (see section 132),\n(c)consortium condition 2 is met (see section section 133(1), (3) and (4)), or\n(d)consortium condition 3 is met (see section 133(2) to (4)).\n(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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 130(2)(c) substituted (with effect in accordance with Sch. 6 para. 10 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 6 para. 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 130(2)(c) substituted (18.11.2015) (with effect in accordance with s. 35(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 35(2)(b)(i)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 130(2)(d) substituted (with effect in accordance with Sch. 6 para. 10 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 6 para. 3(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 130(2)(d) substituted (18.11.2015) (with effect in accordance with s. 35(3) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 35(2)(b)(ii)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 130(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))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 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)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/130",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}