Section 783BJ Election for full relief not to be givenF1
(1)
An individual may elect not to be given full relief for a tax year (see section 783BF).
(2)
An election must be made on or before the first anniversary of the normal self-assessment filing date for the tax year for which the election is made.
Annotations
Textual amendments
- F1
Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1