INTM561270 | Hybrids: allocation of DII within a group: condition C

The accounting period in which Company A has DII surplus (the surplus period) and the accounting period in which Company B has DII shortfall (the shortfall period), overlap (the overlapping period).

For example, Company A has an accounting period of 1 January 2023 to 31 December 2023 in which it has a DII surplus (its surplus period).

Company B has an accounting period of 1 April 2022 to 31 March 2023 in which it has a DII shortfall (its shortfall period).

The overlapping period is 1 January 2023 to 31 March 2023.