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 F2134 deal with claims in relation to surrenderable amounts under Chapter 2.

F3(3)

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(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).