SCHEDULE 15 Multinational Top-up Tax: Elections
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 15 Multinational Top-up Tax: Elections

Section 127(9)

Long term elections

1

(1)     This paragraph applies to an election under the following provisions of Part 3—

(a)     section 127(8);

[(aa)     section 141(7);]

(b)     section 161;

(c)     section 162;

(d)     section 164;

(e)     section 165;

(f)     section 166;

(g)     section 187;

(h)     section 213;

(i)     section 214.

(2)     An election to which this paragraph applies—

(a)     must specify the first accounting period for which it is to have effect (“the first election periodâ€),

(b)     must be made no later than the date by which the information return

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