Paragraph 15
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).
This Part applies if—
the seller and the purchaser have jointly made a TTH election in respect of the TTH asset, and
the TTH election has been approved by an officer of Revenue and Customs (see paragraphs 61 and 62).