# Finance Act 2019, 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).

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.