Section 198J applies where—
the disposal is by a company which, at the time of the disposal, is a member of a group of companies (within the meaning of section 170),
the E&A expenditure or expenditure on oil assets is by another company which, at the time the expenditure is incurred, is a member of the same group, and
the claim under section 198J is made by both companies,
as if both companies were the same person.
"E&A company", "E&A expenditure" and "oil assets" have the meaning given by section 198J.