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Link to original content: http://www.legislation.gov.uk/ukpga/2013/29/schedule/35/enacted
This is the original version (as it was originally enacted).
Section 168
1In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), after “stamp duty land tax,” insert “annual tax on enveloped dwellings,”.
2In section 318(1) of FA 2004 (disclosure of tax avoidance schemes: interpretation), in the definition of “tax”—
(a)omit the “or” after paragraph (f), and
(b)after paragraph (g) insert “, or
(h)annual tax on enveloped dwellings.”
3In paragraph 7 of Schedule 6 to FA 2010 (definition of “charity”, “charitable company” and “charitable trust”)—
(a)omit the “and” after paragraph (g), and
(b)after paragraph (h) insert “, and
(i)annual tax on enveloped dwellings.”
4In relation to the chargeable period beginning on 1 April 2013, section 159(annual tax on enveloped dwellings return) has effect as if subsections (2) and (3) of that section provided as follows—
“(2)A return under subsection (1) must be delivered by the end of 1 October 2013 if the days on which the person is within the charge with respect to the interest include 1 April 2013.
(3)If the days on which the person is within the charge with respect to the interest do not include 1 April 2013, the return must be delivered—
(a)by the end of 1 October 2013, or
(b)by the end of the period of 30 days beginning with the first day in the chargeable period on which the person is within the charge with respect to the interest,
whichever is the later.”
5In relation to the chargeable period beginning on 1 April 2013, section 163(payment of tax) has effect as if subsection (1) of that section provided as follows—
“(1)Tax charged on a person under section 99 with respect to a single-dwelling interest must be paid—
(a)by the end of 31 October 2013, or
(b)if later, by the end of the filing date for the return.”
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