Schedule 10, Part 1, paragraph 21(7)

A real estate election has effect only if— notification of the election is given to the Commissioners before the end of the period of 30 days beginning with the day on which it was made or such longer period as the Commissioners may in any particular case allow, the notification is made in a form specified in a public notice, and the notification contains information so specified.

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Source: legislation.gov.uk · retrieved 2026-07-28