# Finance Act 2004, Section 84: Charge 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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/84 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.