This section has no associated Explanatory Notes
9U.K.In section 425 (no charge in respect of acquisition in certain cases), after subsection (5) insert—
“(6)No election may be made under subsection (3) unless, at the time of the acquisition, the earnings from the employment are (or would be if there were any) general earnings to which any of the charging provisions of Chapters 4 and 5 of Part 2 applies.”