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.