# Finance Act 2021, 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).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.