# The Tax Law Rewrite Acts (Amendment) Order 2013, Article 12: Corporation Tax Act 2010


In section 149 (conditions 1 and 3: claimant company in group of companies), for subsections (3) and (4) substitute—
“(3) In the case of the claim (“the current claim”) the claimant company’s available total profits of the claim 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/12 (the official version)
Page: https://openlegislation.uk/tax-law-rewrite-acts-amendment-order-2013/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.