Paragraph 58
If—
(a)
an individual has made an election under paragraph 12 of Schedule 22 to FA 2002 (election by barrister or advocate to accelerate adjustment charge),
(b)
as a result of the election sub-paragraph (4) of that paragraph applies in relation to the tax year 2004-05, and
(c)
the election is in force immediately before 6th April 2005,
the election continues to apply in relation to the tax year 2005-06 and subsequent tax years (despite paragraph 3 of this Schedule).