OpenLegislation

Paragraph 58

(1)

A TTH election in respect of a TTH asset may not be made—

(a)

before the licence transfer date, or

(b)

after the end of the period of 90 days beginning with that date or, if later, 1 June 2019.

(2)

Paragraph 3 of Schedule 1A to TMA 1970 (amendment of claims and elections) does not apply in relation to a TTH election (but see paragraph 74 (amounts discovered to be incorrect)).