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Elections to treat certain amounts differently Elections to treat certain amounts differently

United Kingdom

  1. 161Election to use realisation principle
  2. 162Election to reflect deductions for stock-based compensation
  3. 163Election to spread certain capital gains over five years
  4. 164Election to exclude intra-group transactions
  5. 165Election to have excluded equity gains and losses included
  6. 166Election in relation to hedging currency risk in ownership interests

Notes on Part 3

Modifications

C1

Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)