SCHEDULES

SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 8Supplementary

Application of Schedule in cases involving joint liability to tax

55

1

This paragraph applies where—

a

section 97(2) applies and the other persons mentioned in section 97(1)(b) include a company, or

b

section 97(4) applies and P is a company.

2

Any obligation to deliver a return with respect to the single-dwelling interest for the chargeable period concerned is a joint obligation of the persons who are jointly and severally liable under subsection (2) or (as the case may be) (4) of section 97; and a single return is required.