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Finance Act 2021
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12(1)A company may not make a 2020 claim if—U.K.
(a)at any time in the period beginning with 1 April 2020 and ending with 31 March 2021 the company is a member of a group,
(b)the company ceases to be a member of that group at any time in that period, and
(c)the main purpose, or one of the main purposes, of the company's ceasing to be a member of the group is to increase the total amount of relief given as a result of a 2020 claim.
(2)A company may not make a 2021 claim if—
(a)at any time in the period beginning with 1 April 2021 and ending with 31 March 2022 the company is a member of a group,
(b)the company ceases to be a member of that group at any time in that period, and
(c)the main purpose, or one of the main purposes, of the company's ceasing to be a member of the group is to increase the total amount of relief given as a result of a 2021 claim.
(3)In this paragraph “group” has the meaning given by section 269ZZB of CTA 2010 (meaning “group” in Part 7ZA of CTA 2010).
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