IHTM35027 - Published guidelines: notice of election must be given where instrument executed before 1 August 2002
A notice of election must have been given within six months of the date of any instrument executed before 1 August 2002, unless the Board saw fit to accept a late election.聽 The notice of election must have referred to the relevant statutory provisions.聽 This requirement is considered in more detail at聽IHTM35051.