Finance Act 2021 (c. 26)

SCHEDULES

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

PART 2 Corporation tax

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

6 (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.