Section 66 Charge on benefits received by former owner of property: late elections

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.

The amendment made by subsection (1) is deemed to have come into force on 21st March 2007.