INTM561250 - Hybrids: allocation of DII within a group: condition A - HMRC internal manual - GOV.UK
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For an accounting period of Company A (the surplus period), the dual inclusion income of a company exceeds the amount counteracted by certain sections of Part 6A (the counteraction amount).
The relevant counteracting sections of Part 6A are listed at section 259ZMF(4).
For example, if the dual inclusion income of Company A for the surplus period is 100, and the counteraction amount is 40, there is a DII surplus of 60. Condition A is met.