# Finance (No. 2) Act 2023, Paragraph 2: Annual elections

Extent: E+W+S+N.I.

(1) For the elections to which this paragraph applies, see—
(za) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(a) section 186;
(b) section 163;
(c) section 182(8);
(d) section 189;
(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ea) section 199;
(f) section 205;
(fa) section 216;
(g) section 217(8);
(h) section 221(4);
(ha) section 229F;
(i) paragraph 2(9) of Schedule 16;
(j) paragraph 3 of Schedule 16;
(k) paragraph 14 of Schedule 16;
(l) paragraph 1 of Schedule 16A.
(2) An election to which this paragraph applies—
(a) must specify the accounting period for which it is to have effect,
(b) must be made no later than the date by which the information return or overseas return notification in respect of that period is due, and
(c) must be included in an information return submitted to HMRC or a qualifying authority in respect of that period.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.