Schedule 10, Part 1, paragraph 22(10)

The notification of the election given by E must identify— the separate options to tax treated as exercised by E as a result of sub-paragraphs (6) to (8), and the different parcels of land in relation to which those separate options to tax are treated as having effect.

← 9 · All articles · 11 →

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