xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
16U.K.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.