{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-9.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(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—\n(a) the claim in question;\n(b) any other 2020 claims made by the company (including any de minimis claims);\n(c) any 2020 claims made by other members of the 2020 group (including any de minimis claims).\n(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—\n(a) the claim in question;\n(b) any other 2021 claims made by the company (including any de minimis claims);\n(c) any 2021 claims made by other members of the 2021 group (including any de minimis claims).",
  "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/9",
    "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."
}