Related Commentary  Related HMRC Manuals

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

188CC(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 that are attributable to an accounting period of the surrendering company specified in the claim (“the specified loss-making period”).

188CC(3)  The requirements are as follows–

Requirement 1

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