CTM82080 - Corporation Tax: Group relief for carried-forward losses: Group Condition
CTA10/S188CE, CTA10/S188FB, CTA10/S1154, CTA10/PART5/CH5
For the purposes of group relief for carried-forward losses, the surrendering company and claimant company must meet the group condition. »Ê¹ÚÌåÓýapp definition for the group condition is the same as that used for group relief provided for in CTA10/PART5 (CTM80151).