Part 2 Corporation tax

1. Relief for trade losses incurred in accounting periods ending in financial year 2020 or 2021
2. Cap on claims by company that is not a member of a 2020 group or 2021 group
3. Non-de minimis claims to be made after end of financial year
4. Non-de minimis claims to be made in company tax return
5. Meaning of “de minimis claim” etc
6. Cap on non-de minimis claims by company that is a member of a 2020 group or 2021 group
7. Non-de minimis claims by group company to conform with statement
8. Loss carry-back allocation statements
9. Anti-avoidance
10. Interpretation
11. Power to modify