10(1)A non-de minimis 2020 claim may be made by a company that is a member of a 2020 group only if—U.K.
(a)a 2020 loss carry-back allocation statement has been submitted on behalf of the group in accordance with regulations under paragraph 11, and
(b)the claim is for an amount specified in that statement in accordance with those regulations.
(2)A non-de minimis 2021 claim may be made by a company that is a member of a 2021 group only if—
(a)a 2021 loss carry-back allocation statement has been submitted on behalf of the group in accordance with regulations under paragraph 11, and
(b)the claim is for an amount specified in that statement in accordance with those regulations.