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Finance Act 1994

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5(1)Within thirty days of the relevant date, the electing participator shall furnish to the responsible person for the field to which the election applies (or would apply if the election were accepted) a copy of—U.K.

(a)any election made by him; and

(b)any notice under paragraph 3 above accepting or rejecting the election.

(2)For the purposes of sub-paragraph (1) above, the relevant date is—

(a)in the case of an election made by the electing participator, the date on which it was served on the Board; and

(b)in the case of a notice under paragraph 3 above, the date on which the electing participator received it.

(3)In a case where paragraph 9 below applies (or would apply if an election were accepted) sub-paragraphs (1) and (2) above shall require the electing participator additionally to furnish copies of the same documents to the responsible person for any non-chargeable field mentioned in sub-paragraph (3) of that paragraph.

(4)In a case where paragraph 11 below applies (or would apply if an election were accepted) sub-paragraphs (1) and (2) above shall require the electing participator additionally to furnish copies of the same documents to the old participator referred to in that paragraph.

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