There are further limitations on the amount of relief that apply in particular cases.

Three situations are covered:

(1)Consortium condition 4: companies in link company's group.

(2)Consortium conditions 3 or 4: surrendering company not controlled by claimant company etc.

(3)Consortium 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.

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