3A.— Section 4, 5, 7, 7A, 10A, 10B, F10[10C, 10D or 10E,] as the case may be, shall not apply in respect of a relevant residential property unless the person who prepares the return for the property has specified in the return, in accordance with section 41A, that the property should not, in accordance with section 4, 5, 7, 7A, 10A, 10B, F10[10C, 10D or 10E,] as the case may be, be regarded, for the purposes of section 16(1), as a relevant residential property.]