Finance (No. 2) Act 2023

188Further provision about elections under section 187U.K.

(1)Paragraph 1 of Schedule 15 (long term elections) applies to an election under section 187.

(2)But that paragraph has effect for the purposes of such an election as if—

(a)sub-paragraph (4) were omitted (so that there is no restriction on revoking the election), and

(b)sub-paragraph (5) were omitted (as an election under this section cannot be made again once revoked).