2(1)This paragraph applies to an election under the following provisions of Part 3—
(a)section 186;
(b)section 163;
(c)section 182(8);
(d)section 189;
(e)section 195(2);
(f)section 205;
(g)section 217(8);
(h)section 221(4);
(i)paragraph 2(9) of Schedule 16;
(j)paragraph 3 of Schedule 16.
(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.