2(1)This paragraph applies where the company makes a claim under section 83(2)(b) of this Act for the whole or any part of the deficit to be treated as eligible for group relief.
(2)The amount to which the claim relates shall be treated as if, for the purposes of subsection (1) of section 403 of the Taxes Act 1988 (group relief for trades)—
(a)it were a loss incurred in the deficit period by a company carrying on a trade; and
(b)the exclusions in subsection (2) of that section did not apply.