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.