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Corporation Tax Act 2009
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369Carry forward of claims where there are no net consortium debits
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(1)This section applies if for any group accounting period there is—
(a)a claim by the member company or a group member for group relief in respect of an amount which may be surrendered as group relief by debtor consortium companies (as reduced under section 368, if it applies), and
(b)no net consortium debit in respect of the relevant consortium creditor relationships.
(2)The claim (as so reduced) is carried forward and treated for the purposes of section 365—
(a)as increasing any such claim for group relief made by the claimant company for its next accounting period, or
(b)if apart from this subsection there would be no such claim, as being such a claim.
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