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Finance Act 2021

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This is the original version (as it was originally enacted).

Non-de minimis claims to be made after end of financial year

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.

(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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