{
  "url": "https://openlegislation.uk/finance-act-2007/section-66",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-66.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/66",
  "kind": "section",
  "number": "66",
  "heading": "Charge on benefits received by former owner of property: late elections",
  "text": "(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—\n“(3) The election must be made on or before—\n(a) the relevant filing date, or\n(b) such later date as an officer of Revenue and Customs may, in a particular case, allow.”\n(2) The amendment made by subsection (1) is deemed to have come into force on 21st March 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/66",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}