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Finance Act 2004

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Changes over time for: Cross Heading: Gifts with a reservation

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Changes and effects yet to be applied to Part 3 Chapter 4 Crossheading Gifts-with-a-reservation:

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Gifts with a reservationU.K.

84Charge to income tax by reference to enjoyment of property previously ownedU.K.

(1)Schedule 15 (which contains provisions imposing a charge to income tax by reference to benefits received in certain circumstances by a former owner of property) has effect.

(2)That Schedule has effect for the year 2005-06 and subsequent years of assessment.

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