# Taxation of Chargeable Gains Act 1992, Paragraph 10


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.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4ZA/paragraph/10 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4ZA/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.