Window of opportunity when qualifying after 28 July 2000

Newly qualifying companies or groups may make an election under FA00/SCH22/PARA10(2) & (3), but any such election must be made within 12 months of the date on which they become qualifying. (See TTM03001 for the meaning of ‘qualifying’ company or group.)

This window of opportunity is only available from the date on which the company or group first becomes a qualifying company or group. In particular:

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