Chwilio Deddfwriaeth

Finance Act 2019

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Changes over time for: Cross Heading: Application of this Part

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There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Application of this Part. Help about Changes to Legislation

Application of this PartU.K.

15U.K.This Part applies if—

(a)the seller and the purchaser have jointly made a TTH election in respect of the TTH asset, and

(b)the TTH election has been approved by an officer of Revenue and Customs (see paragraphs 61 and 62).

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