Group relief

Hi everyone, I have a Q on GR.

If there is a group in place for tax purposes, if in say the current year 31.12.11 there are sufficient losses to carry back.

a) can these losses only be carried back in the same group co and not transferred to another group co before carrying back in that one.
b) does it effect ant group relief claim already made in the previous year (obviously depending on the scenario in the prev year?)

Hope this is not too general.

Many thanks
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