# Corporation Tax Act 2010, Section 188CE: 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, and
(b) are both UK related.
(2) For the meaning of “UK related” in subsection (1)(b) and in sections 188CF to 188CI, see section 188CJ.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/188CE (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-188CE
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.