Schedule 10, Part 1, paragraph 25(6)

If the taxpayer gets the prior permission of the Commissioners for the revocation of an option, the option is revoked from— the day on which the Commissioners give their permission, or such earlier or later day or time as they may specify in their permission.

← 5 · All articles · 7 →

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