13(1)In this Part of this Schedule—U.K.
“2020 claim” means a claim for relief under section 37 of CTA 2010 by virtue of paragraph 4 that is made in respect of a loss incurred in an accounting period that ends in the period beginning with 1 April 2020 and ending with 31 March 2021;
“2021 claim” means a claim for relief under section 37 of CTA 2010 by virtue of paragraph 4 that is made in respect of a loss incurred in an accounting period that ends in the period beginning with 1 April 2021 and ending with 31 March 2022;
“2020 group” means two or more companies which, at the end of 31 March 2021, are a group within the meaning given by section 269ZZB of CTA 2010 (meaning of “group”);
“2021 group” means two or more companies which, at the end of 31 March 2022 are a group within the meaning given by section 269ZZB of CTA 2010 (meaning of “group”);
“a 2020 loss carry-back allocation statement” has the meaning given by paragraph 11(1)(a);
“a 2021 loss carry-back allocation statement” has the meaning given by paragraph 11(1)(b);
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“de minimis claim” and related expressions have the meanings given by paragraph 8.
(2)A reference in this Part of this Schedule to the total amount of relief given as a result of a 2020 claim or 2021 claim—
(a)is to the amount of the deduction or (as the case may be) the total of the deductions made under section 37(3) of CTA 2010 as a result of the claim, but
(b)does not include a deduction that would have been made under that provision as a result of the claim if sections 37 and 38 of that Act applied disregarding the modifications made by paragraph 4.