Paragraph 12

(1)

A company may not make a 2020 claim if—

(a)

at any time in the period beginning with 1 April 2020 and ending with 31 March 2021 the company is a member of a group,

(b)

the company ceases to be a member of that group at any time in that period, and

(c)

the main purpose, or one of the main purposes, of the company's ceasing to be a member of the group is to increase the total amount of relief given as a result of a 2020 claim.

(2)

A company may not make a 2021 claim if—

(a)

at any time in the period beginning with 1 April 2021 and ending with 31 March 2022 the company is a member of a group,

(b)

the company ceases to be a member of that group at any time in that period, and

(c)

the main purpose, or one of the main purposes, of the company's ceasing to be a member of the group is to increase the total amount of relief given as a result of a 2021 claim.

(3)

In this paragraph “group” has the meaning given by section 269ZZB of CTA 2010 (meaning “group” in Part 7ZA of CTA 2010).