# Corporation Tax Act 2010, Section 131: The group condition


(1) The group condition is met if the surrendering company and the claimant company—
(a) are members of the same group of companies (see section 152), and
(b) are both UK related.
(2) For the meaning of “UK related” in subsection (1)(b) and in sections 132 and 133, see section 134.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/131 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.