{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-16.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/24/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "An election under—\n(a) section 486D(2) of CTA 2009, or\n(b) section 521E(2) of that Act,\nrelating 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/16",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}