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25(1)Section 131 shall apply in relation to each UK resident company which is a member of the group; for which purpose—
(a)a reference to C (tax-exempt) is a reference to the company if or in so far as it is a member of G (property rental business),
(b)a reference to C (residual) is a reference to the company if or in so far as it is a member of G (residual), and
(c)a reference to C (post-cessation) is a reference to the company as a member of G (post-cessation).
(2)Where a percentage of the assets of a member of G (property rental business) is excluded from a financial statement in accordance with paragraph 31(5), the excluded percentage shall be disregarded for the purposes of section 131.
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