Paragraph 9

(1)

A non-de minimis 2020 claim may be made by a company that is a member of a 2020 group only if the total amount of relief given as a result of each of the following claims is, in aggregate, less than £2,000,000—

(a)

the claim in question;

(b)

any other 2020 claims made by the company (including any de minimis claims);

(c)

any 2020 claims made by other members of the 2020 group (including any de minimis claims).

(2)

A non-de minimis 2021 claim may be made by a company that is a member of a 2021 group only if the total amount of relief given as a result of each of the following claims is, in aggregate, less than £2,000,000—

(a)

the claim in question;

(b)

any other 2021 claims made by the company (including any de minimis claims);

(c)

any 2021 claims made by other members of the 2021 group (including any de minimis claims).