# Corporation Tax Act 2010, Section 130: Group relief claims on amounts surrenderable under Chapter 2

Extent: E+W+S+N.I.

(1) This section applies in relation to the surrendering company's surrenderable amounts for the surrender period under Chapter 2.
(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
At a time during the overlapping period—
(a)the group condition is met (see section 131),
(b)consortium condition 1 is met (see section 132),
(c)consortium condition 2 is met (see section section 133(1), (3) and (4)), or
(d)consortium condition 3 is met (see section 133(2) to (4)).
(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).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/130 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.