184U.K.In section 78 (meaning of expressions used in section 76), in subsection (5), for the words from “means” to the end substitute “means any of the following—
(a)a BLAGAB trade loss of the company for the accounting period in question, so far as relief is given for the loss under—
(i)section 37 of CTA 2010 (relief for trade losses against total income), as applied by section 123, or
(ii)Chapter 4 of Part 5 of that Act (group relief), as applied by section 125;
(b)an amount deducted under section 124B (relief for excess carried forward post-1 April BLAGAB trade losses) from the company's total profits of the accounting period in question;
(c)an amount of a BLAGAB trade loss of the company relieved under Chapter 3 of Part 5A of CTA 2010 (group relief for carried-forward losses) if the surrender period (see section 188BB(7)) to which the claim relates is the accounting period in question.”