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The European Single Currency (Taxes) Regulations 1998
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- UK Statutory Instruments
- 1998 No. 3177
- PART X
- Regulation 42
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Period for determining validity of elections
42.—(1) In regulation 5(2)—
(a)in sub-paragraph (a) after the words “trade is carried on” there shall be inserted
“, determined—
(i)at the beginning of the first accounting period to which the election applies and at any time thereafter, or
(ii)where the election is for a part of a trade which the company begins to carry on at a time in the first accounting period to which the election applies which is not the beginning of that accounting period, at the time the part of the trade commences and at any time thereafter”;
(b)in sub-paragraph (b) there shall be added at the end “as regards the first accounting period to which the election applies and subsequent accounting periods”.
(2) In regulation 6 after the words “In determining” there shall be inserted “for the purposes of regulation 5(2)(a)”.
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