Section 66 | Charge 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.