# Finance Act 2011, Paragraph 15F


(1) An election made under paragraph 15D or 15E in respect of a UK resident entity—
(a) must be made in the form and manner specified by the Commissioners for Her Majesty’s Revenue and Customs,
(b) must contain such information and declarations as the Commissioners may require, and
(c) may be revoked at any time—
(i) in the case of an election under paragraph 15D, by the relevant group’s responsible member;
(ii) in the case of an election under paragraph 15E, by the relevant entity.
(2) In this Schedule, “designated FPE entity” means a UK resident entity in respect of which an election is made under paragraph 15D or 15E.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/15F (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.