Schedule 10, Part 1, paragraph 23(5)

A notice under sub-paragraph (4) may— provide that, in a case falling with paragraph (a) of that sub-paragraph, the taxpayer must certify that the conditions specified under that paragraph are met in relation to the option, specify the form in which an application under paragraph (b) of that sub-paragraph must be made, provide that an application under that paragraph must contain a statement by the taxpayer certifying which (if any) of the conditions specified under sub-paragraph (4)(a) are met in relation to the option, specify other information which an application under sub-paragraph (4)(a) must contain, and provide that the Commissioners may specify conditions subject to which their permission is given and, if any of those conditions are broken, the Commissioners may treat the revocation as if it had not been made.

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