Sch 15 para 60
(1) This paragraph applies if— (a) a TTH election is made, and (b) the corporate restructuring condition or the hive down condition is met in relation to that election. (2) Paragraph 5(2)(a) of Schedule 1A to TMA 1970 (power to enquire into claims: time limits) has effect in relation to the election as if the reference in that provision to the day on which the claim was made were a reference to— (a) in a case where the corporate restructuring condition is met by reference to paragraph 56(2)(b)(i), the day on which the third party election was made; (b) in a case where the corporate restructuring condition is met by reference to paragraph 56(2)(b)(ii), the day on which the seller and purchaser cease to be associated with one another; (c) in a case where the hive down condition is met, the day on which the seller and the purchaser ceased to be associated with one another.