- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
7.—(1) This regulation applies where—
(a)a 2020 loss carry-back allocation statement has been submitted, and
(b)a 2020 de minimis claim is subsequently made by any member of the 2020 group.
(2) In a case to which this regulation applies, the company that is, for the time being, the 2020 nominated company must amend the 2020 loss carry-back allocation statement by notice to HMRC within 30 days of the date on which the 2020 de minimis claim is made.
(3) The notice must—
(a)be signed by the appropriate person in relation to the 2020 nominated company;
(b)amend the list required by regulation 4(2)(f) to state—
(i)the name of the company making the subsequent 2020 de minimis claim, and
(ii)the amount of the claim; and
(c)if as a result of the amendment the 2020 loss carry-back allocation statement no longer meets the requirement in regulation 5, amend the specification required by regulation 4(2)(h) to comply with that requirement.
(4) If the 2020 nominated company fails to comply with paragraph (2) or (3) or both, an officer of HMRC may amend the specification required by regulation 4(2)(h) in the 2020 loss carry-back allocation statement as the officer thinks fit to take into account the 2020 de minimis claim mentioned in sub-paragraph (b) of paragraph (1) by written notice to—
(a)the company that is, for the time being, the 2020 nominated company,
(b)the ultimate parent of that 2020 group, or
(c)both.
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