[401 Effect of group ratio (blended) election on group ratio percentage]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Effect of group ratio (blended) election]

[401  Effect of group ratio (blended) election on group ratio percentage]

[(1)     Where a group ratio (blended) election (see paragraph 14 of Schedule 7A) has effect in relation to a period of account of a worldwide group (“the relevant period of account”), this Chapter applies subject to this section.

(2)     Section 399 (meaning of “group ratio percentage”) does not apply for the purpose of determining the group ratio percentage of the group for the relevant period of account.

(3)

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