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The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

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Amendment of the 2020 loss carry-back allocation statement

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6.—(1) The company that is, for the time being, the 2020 nominated company may amend the 2020 loss carry-back allocation statement by notice in writing to HMRC to amend the specification of non-de minimis 2020 claims that may be made by any member of the 2020 group.

(2) The notice must—

(a)be received by HMRC before 31 March 2023;

(b)be signed by the appropriate person in relation to the 2020 nominated company; and

(c)subject to regulation 5, amend the specification required by regulation 4(2)(h).

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