Part 3Income tax, corporation tax and capital gains tax
Chapter 4Personal taxation
Gifts with a reservation
84Charge to income tax by reference to enjoyment of property previously owned
(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.