# Taxation (International and Other Provisions) Act 2010, Paragraph 12

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

(1) An election to which this paragraph applies must be made in an interest restriction return for the period of account (or, as the case may be, the first period of account) to which the election relates.
(2) If an election to which this paragraph applies is capable of being revoked, the revocation must be made in an interest restriction return for the period of account (or, as the case may be, the first period of account) to which the revocation relates.
(3) This paragraph applies to the following elections—
(a) a group ratio election (see paragraph 13);
(b) a group ratio (blended) election (see paragraph 14);
(c) a group-EBITDA (chargeable gains) election (see paragraph 15);
(d) an interest allowance (alternative calculation) election (see paragraph 16);
(e) an interest allowance (non-consolidated investment) election (see paragraph 17);
(f) an interest allowance (consolidated partnerships) election (see paragraph 18);
(g) an abbreviated return election (see paragraph 19).

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7A/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.