Related Commentary  Related HMRC Manuals

9B(1)  An election under section 9A takes effect at the beginning of the day specified in the election as the day on which it takes effect (which must be later than the day on which the election is made).

9B(2)  [Omitted by F(No. 2)A 2015, s. 34(8).]

9B(3)  An election under section 9A may be revoked by notice of the revocation being given to an officer of Revenue and Customs before the election takes effect.

9B(4)  Subject to that, an election has effect until immediately before–

(a)the day on which another election by X takes effect, or

(b)the day on which a revocation event occurs,

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