Elections in relation to investment entities Elections in relation to investment entities
United Kingdom
- 213Investment entity tax transparency election
- 214Taxable distribution method election
- 215Undistributed income amount
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)