Elections to treat certain amounts differently Elections to treat certain amounts differently
United Kingdom
- 161Election to use realisation principle
- 162Election to reflect deductions for stock-based compensation
- 163Election to spread certain capital gains over five years
- 164Election to exclude intra-group transactions
- 165Election to have excluded equity gains and losses included
- 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)