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6.—(1) A claim to treat the terminal loss surrendered by company A as if it were a loss brought forward by company B must specify—
(a)the amount of relief claimed, and
(b)the name of company A.
(2) The amount specified must be an amount which is quantified at the time the claim is made.
(3) A claim to treat the terminal loss surrendered by company A as if it were a loss brought forward by company B must also state whether or not there is a company mentioned in paragraph (4) that was not resident in the United Kingdom in either or both of the following periods—
(a)the accounting period of company A to which the surrender relates,
(b)the corresponding accounting period of company B.
(4) Those companies are company A, company B and any other company by reference to which company A or company B are members of the same group.
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