Paragraph 10 F1
A sub-fund election must be made—
(a)
by notice to an officer of Revenue and Customs, and
(b)
in such form as the Commissioners for Her Majesty's Revenue and Customs may require.
Annotations
Textual amendments
- F1
Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 6(2)