Statutory Instruments
2007 No. 3000
Income Tax
Inheritance tax
The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007
Made 19th October 2007
Laid before House of Commons 22nd October 2007
Coming into force 14th November 2007

The Treasury, in exercise of the power conferred by paragraph 23(2) of Schedule 15 to the Finance Act 2004, make the following Regulations:
2004 c.12.