Section 198H | Acquisition by member of same group

Section 198A or 198B is to apply where—^F1

(a)the disposal is by a company which, at the time of the disposal, is a member of a group of companies (within the meaning given in section 170),^F1

(b)the acquisition is by another company which, at the time of the acquisition, is a member of the same group, and^F1

(c)the claim under that section is made by both companies,^F1

as if both companies were the same person.