# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 11: Corporation Tax Act 2010


In section 148 (conditions 1 and 2: surrendering company in group of companies), for subsections (3) and (4) substitute—
“(3) In the case of the claim (“the current claim”) the surrendering company’s surrenderable amounts for the surrender period are to be treated as reduced (but not below nil) by the group’s potential relief.”

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Source: https://www.legislation.gov.uk/uksi/2013/463/article/11 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.