41A.—Where, for the purposes of the application of one or more of sections 4, 5, 7, 7A, 10A, 10B, F94[10C, 10D and 10E] in respect of a relevant residential property, a liable person forms the view that such relevant residential property should not, in accordance with one or more of those sections, be regarded, for the purposes of section 16(1), as a relevant residential property, the liable person shall specify in the return the section or sections, as the case may be, in accordance with which the property should not be so regarded.]