Schedule 10, Part 1, paragraph 25(3)

The notification must— be made in the specified form, state the day from which the option is to be revoked (which may not be before the day on which the notification is given), contain a statement by the taxpayer certifying that, on that day, the conditions specified in the public notice are met in relation to the option, and contain other information specified in a public notice.

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