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. The definition for the group condition is the same as that used for group relief provided for in CTA10/PART5 (CTM80151).