# Finance (No. 2) Act 2017, Paragraph 114


(1) Paragraph 70 (consent to surrender) is amended as follows.
(2) For sub-paragraph (1) substitute—
“(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.”
(3) In sub-paragraph (4) omit “for group relief”.
(4) In sub-paragraph (6)—
(a) after “means” insert
“— ”,
(a)
(b) at the end insert—
“,
(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
(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).”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/4/paragraph/114 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-4/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.