Schedule 10, Part 1, paragraph 23(4)

The Commissioners may publish a notice for the purposes of this paragraph providing that a revocation under this paragraph is effective only if— the conditions specified in the notice are met in relation to the option, or the taxpayer gets the prior permission of the Commissioners on an application made to them before the end of the 6 month period mentioned above.

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