[434 Elections under section 433]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[434  Elections under section 433]

[(1)     An election under section 433—

(a)     must be made before [the end] of the accounting period in relation to which it is to have effect, and

(b)     has effect in relation to that accounting period and all subsequent accounting periods (subject to subsections (2) to (4)).

(2)     An election under section 433 may be revoked.

(3)     A revocation of an election under section 433—

(a)     must be made before the beginning of

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