# Finance Act 2009, Paragraph 16


An election under—
(a) section 486D(2) of CTA 2009, or
(b) section 521E(2) of that Act,
relating 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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/24/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-24/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.