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(1)This section applies in relation to the surrendering company's surrenderable amounts for the surrender period under Chapter 3.
(2)A company (“the claimant company”) may make a claim for group relief for an accounting period (“the claim period”) in relation to those amounts (in whole or in part) if the following requirements are met.
Requirement 1
The surrendering company consents to the claim.
Requirement 2
There is a period (“the overlapping period”) that is common to the claim period and the surrender period.
Requirement 3
The EEA group condition is met (see section 136) at a time during the overlapping period.
(3)More than one company may make a claim for group relief in relation to any surrenderable amounts (but the giving of group relief in relation to any claim is subject to the provisions of this Chapter).