xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Textual Amendments
F1Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 6(2)
10U.K.A sub-fund election must be made—
(a)by notice to an officer of Revenue and Customs, and
(b)in such form as the Commissioners for Her Majesty's Revenue and Customs may require.]