Group Relief

Good morning,

if you could help me out on this issues that would be great!

(Assuming they qualify for group relief)

When surrendering losses between companies, is it possible to surrender losses to a group company to offset against their prior year taxable profits or is it current year only?

ie: Company A – (current year is 2022, same acc period as Company B) – losses incurred 100k

Surrender 100k to Company B (Claimant) who have no profits for 2022 but made 100k taxable profits in 2021?

and on a different note a similar question for brought forward losses set against claimant companies prior period?

Thank you in advance