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Corporation Tax Act 2010
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Changes over time for: Section 357G
Alternative versions:
- 17/07/2012- Amendment
- 15/09/2016- Amendment
- 01/04/2018
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Corporation Tax Act 2010, Section 357G is up to date with all changes known to be in force on or before 03 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1357GMaking of election under [F2section 357A(1) or (11)(b)] U.K.
This section has no associated Explanatory Notes
(1)An election made by a company under [F3section 357A(1) or (11)(b)] is made by giving notice to an officer of Revenue and Customs.
(2)The notice must specify the first accounting period of the company for which the election is to have effect.
(3)The notice must be given on or before the last day on which an amendment of the company's tax return for that accounting period could be made under paragraph 15 of Schedule 18 to FA 1998.
(4)The election has effect in relation to each trade carried on by the company.
(5)Subject to section 357GA, the election has effect for the accounting period specified in the notice and all subsequent accounting periods of the company.]
Textual Amendments
F1Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
F2Words in s. 357G heading substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 19(2)
F3Words in s. 357G(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 19(3)
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