{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-114",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-114.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/4/paragraph/114",
  "kind": "paragraph",
  "number": "114",
  "heading": null,
  "text": "(1) Paragraph 70 (consent to surrender) is amended as follows.\n(2) For sub-paragraph (1) substitute—\n“(1) In accordance with Requirement 1 in section 130(2), 135(2), 188CB(3) or (as the case may be) 188CC(3) of the Corporation Tax Act 2010, a claim requires the consent of the surrendering company.”\n(3) In sub-paragraph (4) omit “for group relief”.\n(4) In sub-paragraph (6)—\n(a) after “means” insert\n“— ”,\n(a)\n(b) at the end insert—\n“,\n(b) a claim for group relief for carried-forward losses under section 188CB of that Act based on consortium condition 1 or 2 (see Requirement 3 in that section), and\n(c) a claim for group relief for carried-forward losses under section 188CC of that Act based on consortium condition 3 or 4 (see Requirement 3 in that section).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/114",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}