Statute
Section 398B — Corporation Tax Act 2010: The election
Text of the provision Official document
The election 398B 1 The election under section 398A must state the date of the relevant day.
2 The election must be made—
a by notice to an officer of Revenue and Customs, and b during the period of two years beginning with the relevant day.
3 The election is irrevocable.
4 All such assessments and adjustments of assessments are to be made as are necessary to give effect to the election.
Official source: legislation.gov.uk
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