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Introductory Text
PART 1 Preliminary
1.Citation and commencement
2.Interpretation
PART 2 2020 loss carry-back allocation statement
3.The 2020 nominated company
4.2020 loss carry-back allocation statement
5.The aggregate of the amounts specified under regulation 4(2)(h) (and...
6.Amendment of the 2020 loss carry-back allocation statement
7.Subsequent 2020 de minimis claims
PART 3 2021 loss carry-back allocation statement
8.The 2021 nominated company
9.2021 loss carry-back allocation statement
10.The aggregate of the amounts specified under regulation 9(2)(h) (and...
11.Amendment of the 2021 loss carry-back allocation statement
12.Subsequent 2021 de minimis claims
PART 4 General provisions
13.Time limits
14.Recovery of overpaid relief
Signature
Explanatory Note