单选题 Ten Ltd is the parent company for a group of companies. The group structure is as follows:

A、 They form a group for both group relief and chargeable gains purposes
B、 They form a group for group relief purposes but not for chargeable gains purposes
C、 They form a group for chargeable gains purposes but not for group relief purposes
D、 They do not form a group for either group relief or chargeable gains purposes

【正确答案】 D

【答案解析】