Related Commentary  Related HMRC Manuals

188CB(1)  This section applies in relation to the surrendering companyʼs surrenderable amounts for the surrender period under Chapter 2.

188CB(2)  If the requirements in subsection (3) are met, a company (“the claimant company”) may make a claim for group relief for carried-forward losses for an accounting period (“the claim period”) in relation to the surrenderable amounts.

188CB(3)  The requirements are as follows–

Requirement 1

The surrendering company consents to the claim.

Requirement 2

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