[18F Effect of election]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18F  Effect of election]

[(1)     An election made by a company under section 18A—

(a)     (subject to [subsections (6) to (8)]) is irrevocable, and

(b)     applies to all accounting periods of the company beginning on or after the relevant day.

[(2)     The relevant day”, in relation to an election made by a UK resident company, means—

(a)     the day on which, at the time of the election, the company's accounting period

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