Textual Amendments
F1Sch. 1A inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 1
9(1)An election under this Schedule must be made by notice in writing to HMRC within two years after D's death.U.K.
(2)An election under this Schedule may be withdrawn by notice in writing to HMRC given—
(a)by all those who would be entitled to make such an election, and
(b)no later than the end of the period of two years and one month after D's death.
(3)An officer of Revenue and Customs may agree in a particular case to extend the time limit in sub-paragraph (1) or (2)(b) by such period as the officer may allow.]