2

Where, under Chapter IV of Part X, any relief is in fact surrendered by the company and allowed to another company by way of group relief, it shall be assumed that the chargeable profits of the company, apart from this paragraph, are to be increased by an amount of additional profits equal to the amount of the relief so surrendered and allowed.

3

A claim for group relief must also state whether or not there is a company mentioned in sub-paragraph (4) that was not resident in the United Kingdom in either or both of the following periods—

a

the accounting period of the surrendering company to which the surrender relates,

b

the corresponding accounting period of the claimant company.

4

Those companies are the claimant company, the surrendering company and any other company by reference to which—

a

the claimant company and the surrendering company are members of the same group, or

b

the conditions specified in section 402(3) of the Taxes Act 1988 for the making of the claim are satisfied in the case of the claimant company and the surrendering company.