SolvedCrossheading Elections to treat certain amounts differently
From legislation.gov.uk
Contents
- Section 161 Election to use realisation principle
- Section 162 Election to reflect deductions for stock-based compensation
- Section 163 Election to spread certain capital gains over five years
- Section 164 Election to exclude intra-group transactions
- Section 165 Election to have excluded equity gains and losses included
- Section 166 Election in relation to hedging currency risk in ownership interests