Schedules
Schedule 15Multinational top-up tax: elections
2Annual elections
1
This paragraph applies to an election under the following provisions of Part 3—
F1za
section 176D(3)(b);
F4ea
section 199;
F5fa
section 216;
j
F2k
paragraph 14 of Schedule 16;
F3l
paragraph 1 of Schedule 16A.
2
An election to which this paragraph applies—
a
must specify the accounting period for which it is to have effect,
b
must be made no later than the date by which the information return or overseas return notification in respect of that period is due, and
c
must be included in an information return submitted to HMRC or a qualifying authority in respect of that period.