# Finance Act 2021, 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).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/2/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-2/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.