Part 3Income tax, corporation tax and capital gains tax
Other income tax measures
66Charge on benefits received by former owner of property: late elections
1
In paragraph 23 of Schedule 15 to FA 2004 (charge to income tax on benefits received by former owner of property), for sub-paragraphs (3) and (4) substitute—
3
The election must be made on or before—
a
the relevant filing date, or
b
such later date as an officer of Revenue and Customs may, in a particular case, allow.
2
The amendment made by subsection (1) is deemed to have come into force on 21st March 2007.