SolvedCTM82080 | Corporation Tax: Group relief for carried-forward losses: Group Condition
From HM Revenue & Customs · Company Taxation Manual
CTA10/S188CE, CTA10/S188FB, CTA10/S1154, CTA10/PART5/CH5
For the purposes of group relief for carried-forward losses, the surrendering company and claimant company must meet the group condition. The definition for the group condition is the same as that used for group relief provided for in CTA10/PART5 (CTM80151).