{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-12.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) A company may not make a 2020 claim if—\n(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,\n(b) the company ceases to be a member of that group at any time in that period, and\n(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.\n(2) A company may not make a 2021 claim if—\n(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,\n(b) the company ceases to be a member of that group at any time in that period, and\n(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.\n(3) In this paragraph “group” has the meaning given by section 269ZZB of CTA 2010 (meaning “group” in Part 7ZA of CTA 2010).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/12",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}