D2.209 Group relief—losses eligible for relief
In broad terms, the group relief provisions enable relief for current year losses1 and certain carried forward losses2.
Both current year and carried forward losses can be surrendered by one company to another where the two companies are members of the same 75% group (see D2.205).
The relief has to be claimed by a company (the claimant company) in respect of a loss etc surrendered by the company incurring the loss etc (the surrendering company).
Capital
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