131The group conditionU.K.
This section has no associated Explanatory Notes
(1)The group condition is met if the surrendering company and the claimant company—
(a)are members of the same group of companies (see section 152), and
(b)are both UK related.
(2)For the meaning of “UK related” in subsection (1)(b) and in sections 132 and 133, see section 134.
Modifications etc. (not altering text)
C1Pt. 5 modified by 2009 c. 4, s. 1218ZDB(2) (as inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3)))