Section 188DI | Condition 2: ownership proportion

(1)This section applies if—

(a)the claimant company makes a claim under section 188CB for group relief for carried-forward losses, and

(b)the claim is based on consortium condition 2.

(2)The limitation on relief in section 188DH applies in relation to the claim, but for this purpose references in section 188DH(3) to the surrendering company are to be read as reference to the link company.