Schedule 10, Part 1, paragraph 21(9)

If a person (P) does not comply with that requirement— the Commissioners may revoke the election, and that revocation has effect in relation to relevant interests in any building or land acquired after the notified time by P or a person who is a relevant group member at the time of acquisition. “The notified time” means the time specified in a notification given by the Commissioners to P (which may not be before the notification is given).

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