Finance Act 2013 (c. 29)

SCHEDULES

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

PART 8 U.K. Supplementary

Application of Schedule in cases involving joint liability to tax U.K.

55 (1) This paragraph applies where— U.K.

(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.

Partnerships U.K.

56 U.K. In relation to a return delivered by the responsible partners for a partnership, anything required or authorised under section 159 or 160 or this Schedule to be done by the responsible partners is required or authorised to be done by all the responsible partners.

Meaning of “return” U.K.

57 U.K. In this Schedule “return”, except where the contrary is indicated, means an annual tax on enveloped dwellings return or a return of the adjusted chargeable amount.

Meaning of “filing date” U.K.

58 U.K. “Filing date”, in relation to a return, means the day by the end of which the return is required to be delivered.