SCHEDULES

SCHEDULE 2Temporary extension of periods to which trade losses may be carried back

PART 2Corporation tax

6Non-de minimis claims to be made after end of financial year

1

A non-de minimis 2020 claim may not be made by a company (whether or not it is a member of a 2020 group) at any time before 31 March 2021.

2

A non-de minimis 2021 claim may not be made by a company (whether or not it is a member of a 2021 group) at any time before 31 March 2022.