Sch 15 para 58
(1) A TTH election in respect of a TTH asset may not be made— (a) before the licence transfer date, or (b) after the end of the period of 90 days beginning with that date or, if later, 1 June 2019. (2) Paragraph 3 of Schedule 1A to TMA 1970 (amendment of claims and elections) does not apply in relation to a TTH election (but see paragraph 74 (amounts discovered to be incorrect)).