Section 188 Further provision about elections under section 187

United Kingdom

(1)

Paragraph 1 of Schedule 15 (long term elections) applies to an election under section 187.

(2)

But that paragraph has effect for the purposes of such an election as if—

(a)

sub-paragraph (4) were omitted (so that there is no restriction on revoking the election), and

(b)

sub-paragraph (5) were omitted (as an election under this section cannot be made again once revoked).

Notes on Part 3

C1: Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)