Capital losses and group relief

Hello Jilly,

Is the capital losses not allowable for group relief and when it can be used in group relief?

as in the following question .

Black Ltd
(a) Black Ltd owns 100% of the ordinary share capital of White Ltd. The results of Black Ltd and White Ltd for the year ended 31 March 2024 are as follows:
Black Ltd White Ltd
£ £
Trading profit/(loss) 396,800 (351,300)
Property business profit 21,100 26,700
Capital loss – (17,200)
Qualifying charitable donations (4,400) (5,600)
As at 1 April 2023 Black Ltd had unused trading losses of £57,900, and unused capital losses of £12,600, whilst White Ltd had unused trading losses of £21,800.

Required:
Advise Black Ltd as to the maximum amount of group relief that can be claimed from White Ltd for the year ended 31 March 2024 in respect of its losses. Clearly identify any losses that cannot be surrendered by White Ltd as part of the group relief claim.

Thanks