Finance Act 1993

[F1 [F2 4 U.K. An election is deemed to have been made on the date on which notification of the election was sent to the Commissioners.]]

Textual Amendments

F1 Sch. 20A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 107(6), Sch. 33 para. 1

F2 Sch. 20B paras. 2-7 and cross-headings substituted for Sch. 20B paras. 2-12 (retrospective to 23.11.2016) by Finance (No. 2) Act 2017 (c. 32), s. 44(1)(4)