(i) Tax shall be chargeable in accordance with this Act on the supply of a service to which paragraph 11 of Schedule 1 relates (in this section referred to as a "letting") where, subject to subsections (2) and (4), the supplier (in this section referred to as a "landlord") opts to make that letting so chargeable.
(ii) A landlord who exercises such option (in this Act referred to as a "landlord's option to tax") shall, notwithstanding section 6(1) and (2), be an accountable person and liable to account for the tax on that letting in accordance with this Act, and that letting shall not be a supply to which section 52 applies.
(b) Where a taxable person is entitled to deduct tax on the acquisition or development of immovable goods on the basis that the goods will be used for the purpose of a letting or lettings in respect of which a landlord's option to tax will apply, then -
(i) the person shall be treated as having exercised the landlord's option to tax in respect of any letting
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