Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 34 U.K. Annual tax on enveloped dwellings: information and enforcement

PART 2 U.K. Penalties

Failure to make payments on time U.K.

9 (1) The Table in paragraph 1 of that Schedule is amended as follows. U.K.

(2) After item 10 insert—

“10A

Annual tax on enveloped dwellings

Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).

The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid”.

(3) After item 15 insert—

“15A

Annual tax on enveloped dwellings

Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013

The date falling 30 days after the filing date for the return in question”.

(4) In item 17, in the second column, for “or 10” substitute “ , 10 or 10A ” and in the third column for “15” substitute “ 15A ”.