SCHEDULES

SCHEDULE 24Disguised interest

Commencement

16

An election under—

a

section 486D(2) of CTA 2009, or

b

section 521E(2) of that Act,

relating to a return which begins to be produced before 1 August 2009 can be made at any time before that date but only in relation to any return produced on or after the day on which the election is made.