# Finance Act 2019, 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)).

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.