Schedules
Schedule 15Multinational top-up tax: elections
Annual elections
2
(1)
This paragraph applies to an election under the following provisions of Part 3—
F1(za)
section 176D(3)(b);
(a)
(b)
(c)
(d)
(e)
F2(ea)
section 199;
(f)
F3(fa)
section 216;
(g)
(h)
(i)
(j)
F4(k)
paragraph 14 of Schedule 16;
F5(l)
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.