UK Group relief - time limits and special provisions

[Atrome]

Hello,

Is it correct that there a time limit of 2 years for use of group relief losses for UK companies?

There maybe unused losses from 2020, which could offset 2023 profits, if allowed. Not sure if the time limit has changed recently, or there were special provisions related to the main Covid 19 period?

In any case, it is presumably still possible to submit revised group relief claims for 2021 & 22?

Thanks in advance.

 

[Atrome]

To simplify then, what is the normal carry-forward period for losses?