Schedule 10, Part 1, paragraph 25(5)

An application for the prior permission of the Commissioners must— be made in a form specified in a public notice, contain a statement by the taxpayer certifying which (if any) of the conditions specified in the public notice under sub-paragraph (1)(a) 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