Payments for relief
19(1)This paragraph applies if—
(a)a surrendering company and a claimant company (within the meaning of Part 2 or 3 of this Schedule) have an agreement between them in relation to adjusted trading losses of the surrendering company (“the agreed loss amounts”),
(b)RPDT group relief, or RPDT group relief for carried-forward losses, is given to the claimant company in relation to the agreed loss amounts, and
(c)as a result of the agreement the claimant company makes a payment to the surrendering company that does not exceed the total amount of the agreed loss amounts.
(2)The payment is not to be taken into account in determining the profits or losses of either company under section 39 (adjusted trading profits and losses).