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Changes over time for: Cross Heading: Anti-avoidance


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/03/2024.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Anti-avoidance.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Anti-avoidanceU.K.
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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