This is the original version (as it was originally enacted).
(1)An election under section 39—
(a)must be made on or before the fifth anniversary of the normal self-assessment filing date for the tax year to which it relates, and
(b)cannot be withdrawn.
(2)If an individual makes an election for a tax year under section 39 the individual is treated as also giving notice under section 51(4) that section 51(1) (tax reductions for married couples and civil partners: transfer of unused relief) is to apply for the tax year.
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