5

A claim for group relief for carried-forward losses made under section 188CB of the Corporation Tax Act 2010 must also state whether or not there is a company mentioned in sub-paragraph (6) that was not resident in the United Kingdom in either or both of the following periods—

a

the accounting period of the surrendering company to which the claim relates,

b

the corresponding accounting period of the claimant company.

6

Those companies are the claimant company, the surrendering company and any other company by reference to which—

a

the claimant company and the surrendering company are members of the same group,

b

consortium condition 1 in section 188CF or consortium condition 2 in section 188CG of the Corporation Tax Act 2010 is satisfied in the case of the claimant company and the surrendering company.

7

A claim for group relief for carried forward-losses made under section 188CC of the Corporation Tax Act 2010 must also state whether or not there is a company mentioned in sub-paragraph (8) that was not resident in the United Kingdom in any or all of the following periods—

a

the specified loss-making period of the surrendering company,

b

the accounting period of the surrendering company to which the surrender relates,

c

the accounting period of the claimant company that corresponds with the period mentioned in paragraph (b).

8

Those companies are the claimant company, the surrendering company and any other company by reference to which consortium condition 3 in section 188CH or consortium condition 4 in section 188CI is satisfied in the case of the claimant company and the surrendering company.