There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Cap on non-de minimis claims by company that is a member of a 2020 group or 2021 group.
9(1)A non-de minimis 2020 claim may be made by a company that is a member of a 2020 group only if the total amount of relief given as a result of each of the following claims is, in aggregate, less than £2,000,000—U.K.
(a)the claim in question;
(b)any other 2020 claims made by the company (including any de minimis claims);
(c)any 2020 claims made by other members of the 2020 group (including any de minimis claims).
(2)A non-de minimis 2021 claim may be made by a company that is a member of a 2021 group only if the total amount of relief given as a result of each of the following claims is, in aggregate, less than £2,000,000—
(a)the claim in question;
(b)any other 2021 claims made by the company (including any de minimis claims);
(c)any 2021 claims made by other members of the 2021 group (including any de minimis claims).
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
