Section 106 – Adjustment of amount chargeable
62.Subsection (1) provides that where the “adjusted chargeable amount” is greater than the initial charged amount, the amount of tax charged is taken to be increased at the end of the chargeable period.
63.Subsection (2) defines “the initial amount charged” as the tax charged under section 99.
64.Subsection (3) provides that subsection (4) applies when a claim for relief is made and the adjusted chargeable amount is less than the initial charged amount.
65.Subsection (4) provides that, where the “adjusted chargeable amount” is less than that self assessed, then the tax charged is to be reduced at the end of the chargeable period to the adjusted chargeable amount.
66.Subsection (5) provides for relief under subsection (3) to be claimed either in an annual tax on enveloped dwellings return or by amending an annual tax on enveloped dwellings return.
67.Subsection (6) specifies the deadline by which a claim for relief must be delivered as the end of the chargeable period following the one of the claim.
68.Subsection (7) provides that relief may be given by repayment or otherwise.
69.Subsection (8) signposts sections 160 and 163 for provisions relating to the payment of further amounts of tax.
