{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-138",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-138.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/138",
  "kind": "section",
  "number": "138",
  "heading": "Limitation on amount of group relief applying to all claims",
  "text": "The amount of group relief to be given on a claim (“the current claim”) is limited to—\n(a) the unused part of the surrenderable amounts (see section 139), or\n(b) if less, the unrelieved part of the claimant company's available total profits of the claim period (see section 140).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 138-142 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 10(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 5 excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 138-142 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 11 (with ss. 15(1), 16(1), 17)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/138",
    "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."
}