# Finance Act 1993, Paragraph 2


An election must be made in writing.

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/20B/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-20B/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.