# Corporation Tax Act 2010, Section 138: Limitation on amount of group relief applying to all claims


The amount of group relief to be given on a claim (“the current claim”) is limited to—
(a) the unused part of the surrenderable amounts (see section 139), or
(b) if less, the unrelieved part of the claimant company's available total profits of the claim period (see section 140).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/138 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.