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Finance Act 2021

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Changes over time for: Paragraph 6

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Point in time view as at 01/03/2024. This version of this cross heading contains provisions that are prospective. Help about Status

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There are currently no known outstanding effects for the Finance Act 2021, Paragraph 6. Help about Changes to Legislation

Prospective

6(1)A non-de minimis 2020 claim may not be made by a company (whether or not it is a member of a 2020 group) at any time before 31 March 2021.U.K.

(2)A non-de minimis 2021 claim may not be made by a company (whether or not it is a member of a 2021 group) at any time before 31 March 2022.

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