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Finance Act 2019

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Timing of election

58(1)A TTH election in respect of a TTH asset may not be made—

(a)before the licence transfer date, or

(b)after the end of the period of 90 days beginning with that date or, if later, 1 June 2019.

(2)Paragraph 3 of Schedule 1A to TMA 1970 (amendment of claims and elections) does not apply in relation to a TTH election (but see paragraph 74 (amounts discovered to be incorrect)).

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