Part 5Group relief
Chapter 4Claims for group relief
Introduction
129Overview of Chapter
1
This Chapter sets out how a company may claim group relief, how group relief is given and limitations on the amount of group relief to be given on a claim.
2
F1Sections 130 to 134A deal with claims in relation to surrenderable amounts under Chapter 2.
3
Sections 135 and 136 deal with claims in relation to surrenderable amounts under Chapter 3.
4
Section 137 deals with how group relief is given.
5
Sections 138 to 142 set out a limitation on the amount of group relief to be given on any claim.
6
Sections 143 to 149 set out limitations on the amount of group relief to be given on claims based on consortium condition 1, consortium condition 2 or consortium condition 3 (see Requirement 3 in section 130).