The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007 No. 3000

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(1), make the following Regulations:

(1)

2004 c.12.