# Finance Act 2021, Paragraph 6

Status: prospective

(1) A non-de minimis 2020 claim may not be made by a company (whether or not it is a member of a 2020 group) at any time before 31 March 2021.
(2) A non-de minimis 2021 claim may not be made by a company (whether or not it is a member of a 2021 group) at any time before 31 March 2022.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.