Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007 and shall come into force on 14th November 2007.
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Statutory Instrument
The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007
Section 2Manner in which election to be made
An election under paragraph 21 or 22 of Schedule 15 to the Finance Act 2004 (power to elect for inheritance tax treatment of pre-owned assets) is to be made in writing on the form designated IHT 500 in the Schedule to these Regulations.
2 sections
Cite this legislation
The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2007-3000
Contains public sector information licensed under the Open Government Licence v3.0.
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