Where a person ('the chargeable person') would otherwise be chargeable1 for any year of assessment2 ('the initial year') by reference to his enjoyment3 of any land or chattels ('the relevant property'), and he has not been so chargeable in respect of any previous year of assessment by reference to his enjoyment of the relevant property (or of any other property for which the relevant property has been substituted), he may elect that these provisions4 are not to apply to him during the initial year and subsequent years of assessment by reference to such enjoyment, but that for as long
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