739-350 Further limitations on amount of relief on claims under CTA 2010, s. 188CC
There are further limitations on the amount of relief that apply in particular cases.
Three situations are covered:
1Consortium condition 4: companies in link company's group.
2Consortium conditions 3 or 4: surrendering company not controlled by claimant company etc.
3Consortium conditions 3 or 4: surrendering company in group of companies.
Consortium condition 4: companies in link company's group
Where the claim is based on consortium condition 4, there is a limit on the amount of group relief for carried-forward losses that can be given, in total, on relevant consortium claims made by the link company and group companies.