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Finance Act 2021
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Changes over time for: Paragraph 6
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- 01/03/2024
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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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