The Charge to Income Tax by Reference to Enjoyment of Property Previously Owned Regulations 2005 No. 724

1. Introductory Text

2. 1. Citation and commencement

3. 2. Prescribed valuation date

4. 3. Prescribed rate of interest

5. 4. Valuation and rental value

6. 5. Exemptions from charge

7. 6. Avoiding double charge

8. Signature

9. Explanatory Note